course 02 - wanep · (b) assumptions:the manual is designed for 5 days training. maximum benefiting...

West Africa Network for Peacebuilding

Course 02Framework for Peacebuilding Program Design, Implementation, Monitoring and Evaluation

C PME Course for WAPI • WANEP

Foreword

WANEP • PME Course for WAPI D

Acknowledgement

E PME Course for WAPI • WANEP

TABLE OF CONTENT

FOREWORD .............................................................................................................................................................................................. C

ACKNOWLEDGEMENT ........................................................................................................................................................................ D

ACRONYMS ................................................................................................................................................................................................F

INTRODUCTION ................................................................................................................................................................................... 01

SCOPE OF THE MANUAL

BASIC TRAINING METHODOLOGIES

MODULE 1: AID AND DEVELOPMENT

» Session 1: Understanding Aid and Development .....................................................................................................................................04

» Session 2: Operational Framework for Effective Peace building Program Design

(Conflict Sensitive Programming) ....................................................................................................................................................................................13

MODULE 2: PROJECT MANAGEMENT CYCLE

» Session 1: Needs and Capacity Assessment, Risk Analysis ............................................................................................................24

» Session 2: Techniques for Proposal Writing .....................................................................................................................................................34

» Session 3: Result Based Project Management - Logical Framework Approach (LFA) ...................................47

» Session 4: Monitoring and Evaluation ..................................................................................................................................................................... 52

MODULE 3: PROJECT FINANCIAL MANAGEMENT

» Session 1: Procurement Processes ..............................................................................................................................................................................58

» Session 2: Budgeting....................................................................................................................................................................................................................62

» Session 3: Internal Control, Cash Management and Financial Reporting ................................................................... 68

GLOSSARIES

WANEP • PME Course for WAPI F

ACRONYMSCAR Central African Republic

CBM Confidence Building Measures

CPA Country Programmable Areas

EU European Union

GNI Gross National Income

IDA International Development Agencies

LFA Logical Framework Approach

M + E Monitoring and Evaluation

MDGs Millenium Development Goals

NGO Non Governmental Organization

OCA Organisational Capacity Assessment

ODA Official Development Assistance

OECD Organisation of Economic Cooperataion and Development

PCA Peace and Conflict Assessment

S.M.A.R.T. Specific, Measurable, Achievable, Relevant and Time-bound.

SIDA Swedish International Development Agency (SIDA)

SWAPs Sector Wide Approaches

U.S.A. United States of America

UN United Nations

USAID United States Agency for International Development

01 PME Course for WAPI • WANEP

INTRODUCTION

(a) Brief Background: The past decade has seen a growing recognition of the relationship between the goals of development, peacebuilding and state building and increased convergence of development and poverty reduction efforts with peacebuilding, state building and reconstruction interventions. These links have important implications for the design and implementation of development assistance. They have resulted in a higher incidence of ‘integrated’ peacebuilding and development programmes, projects and strategies. Simply bolting peacebuilding activities onto a development programme without considering how they complement development programming does not constitute integrated programming. 1Conflict sensitive development programming has been recommended as an important part of the framework of a program cycle (design, monitoring and evaluation). Integrating internal and external relationships towards effective program impact is reinforced by conflict sensitivity in programming and and therefore a key requirement for any organisation working in aid or development assistance.

This training manual is designed for the West Africa Peacebuilding Institute (WAPI) of the West Africa Network for Peacebuilding. The course specifically focuses on building the capacity of development and peacebuilding practitioners working in West Africa and beyond on integrative approaches to program design, implementation, evaluation and impact.

(b) Assumptions: The manual is designed for 5 days training. Maximum benefiting participants per training is 25 persons. The format and structure supports use by both professional trainers as well as practitioners. It presumes that trainees have interest or basic experience working in aid and development sector.

(c) Scope of the Manual: Materials for this manual are adapted from documented theories and good practices of development and peacebuilding practitioners across the various continents. Development and programming intervention contexts and needs of West Africa peacebuilding practitioners were taken into consideration. The manual content was confined to the designed framework and need of the West Africa Peacebuilding Institute(WAPI) of WANEP.

(d) Using the Manual: The manual is divided into five modules with respective sessions that reflective the theme of the module. Before beginning each module, the trainer should be guided by the objectives and corresponding tips for trainers. The tips serve only as a guide and therefore are not restrictive. The use of the graphic illustrations is encouraged to further highlight the discussions on the session.

(e) Language: This manual has been designed in English but could also be used in other languages depending on the preference of the participants. However, it is important that the trainer understands how to adapt the language of training to properly reflect the core information of the manual.

(f) Training Evaluation: Trainers are encouraged to start each training with a pre-training evaluation and end with a post training evaluation. Evaluation for each module can be optional depending on the needs of the training. This helps to determine if participants’ expectations have been met, which will also serve as a personal assessment to understand weaknesses and strengths in the training.

1. Reliefweb.int/sites/reliefweb.int/files/resources/integrated-development-and-peacebuilding-programming.pdf

WANEP • PME Course for WAPI 02

(g) Basic Training Methodologies

» Brainstorm: A process of rubbing minds together, exchange of ideas to arrive at possible solutions to a particular problem. Brainstorm always seeks to find the best way to achieve results through participatory and interactive system as opposed to the lecture method.

» Discussion/Interactive Session: It seeks to elicit varied knowledge of the topic under discussion from the participants.

» Case Studies: This is referential adapted from real life experiences. It utilises past situations. It involves studying what has been done by a group of people or institution and learning from it.

» Experiential Learning: A more personalised form of learning. Knowledge is acquired through direct experience.

» Lectures: This involves imparting theories and skills to an audience. The trainer operates under the assumption that the participants have little or no knowledge of the topic. It serves as addition to existing knowledge.

» Multimedia presentation: An interactive visual presentation that provides illustrations and key points which further enhance the knowledge and skills of participants.

» Graphic Illustrations: The use of images and pictures to deepen impression and ability of participants to associate the topic with context realities.


Module 1Aid and Development

WANEP • Module 1 - Aid & Development 04

Contents:

» Session 1: Understanding Aid and Development

» Session 2: Operational Framework for Effective Peacebuilding Design (Conflict Sensitive Programming)

Key learning Objectives:

At the completion of the module, the participants will

1. Understand the concept of aid and its relationship to development

2. Appreciate the challenges of aid to development

3. Understand how to design a conflict sensitive peacebuilding program.

Methodology: Plenary Presentation, Lectures, Group Exercises, Graphic Illustration, Case Studies, experience sharing, Questions and Comments, Interactive Discussions, Brainstorm, Multimedia projection.

Overall Duration: 7 Hours

SESSION 1: UNDERSTANDING AID AND DEVELOPMENT

Time Guide: 120 Minutes

Tip for Trainer

Step 1: AnInteractive discussionat plenary will be lead by the trainer to determine the knowledge and understanding of the participants to aids. Few cases studies may be requested from the participants to support the discussion and experience of involvement in aids. The use of flipchart paper by the trainer to note these contributions from the participants is very important as it facilitates lively interaction and their perception of aid from their contexts. The skill of the trainer to provide equal opportunity for inclusive response by participants will provide broad perspectives on the their understanding of aid which will assist the trainer in further discussions and explanations from his/her handout.

Step 2: Use of Multimedia slide presentationsby the trainer is suggested to give opportunity for further interaction, questions and discussions on the dimensions of aid to development. It also serves as an experiential learning approach that deepens understanding and knowledge.

Step 3: The use of case studies provides practical examples which deepens the understanding of the participants especially in the discussions about the types of elections. This will further be complimented by the use of graphic illustrations. Participants should be encouraged to provide these case studies which serves as discussion points and also the ability of the trainer to appraise the level of understanding and followership of the participants in the session.

Step 4: Breaking the participants into groups of not more than 5 is encouraged for the simulated exercise provided in the handout. This highlights two key advantages of smaller group discussions and contributions and also informal opportunities for participants to discuss the key points of the session. The exercise of each group in recorded in a flipchart paper and presented to plenary. The trainer should be cautious of managing time at the groups exercise (10minutes) and the presentation (3 minutes) to provide equal opportunity for all groups to make their presentation at plenary.


Step 5: Opportunity for questions and comments as wrap up of the session is necessary to reflect on key points of the session.

TRAINERS HANDOUT: UNDERSTANDING AID AND DEVELOPMENT

What is Aid?

Aid is the help provided to communities or countries in the event of a humanitarian crisis or to support the development of communities living in difficult economic or social situations.2 Aids may be bilateral or multilateral.

Bilateral aid is assistance given by a government directly to the government of another country. This is usually the largest share of a country’s aid. It is often directed according to strategic political considerations as well as humanitarian.

Multilateral aid is assistance provided by governments to international organisations such as the World Bank, European Union, United Nations and International Monetary Fund that are then used to reduce poverty in developing nations.3

Categories of Aid:

It is primarily divided into two categories:

1. Humanitarian Aid

2. Development Aid

Humanitarian Aid: This is designed to address the immediate needs of individuals, groups or communities during crises (natural or manmade) and is mainly provided by government and Non Governmental Organisations (NGOs) to alleviate suffering4 and maintain and protect human dignity during and in the aftermath of emergencies. The characteristics that mark it out from development aid are that:

1. It is intended to be governed by the principles of humanity, neutrality, impartiality and independence;

2. It is intended to be short term in nature and provide for activities in the immediate aftermath of a disaster. In practice it is often difficult to say where ‘during and in the immediate aftermath of emergencies’ ends and other types of assistance begin, especially in situations of prolonged vulnerability. Traditional responses to humanitarian crises include material relief assistance and services (shelter, water and medicines etc.); emergency food aid (short-term distribution and supplementary feeding programmes); relief coordination, protection and support services (coordination, logistics and communications).

Humanitarian assistance can also include reconstructions and rehabilitation (repairing pre-existing infrastructure as opposed to longer term activities designed to improve the level of infrastructure) and disaster prevention and preparedness (disaster risk reduction-DRR), early warning systems, contingency stocks and planning.5

Development Aid: This is given by governments and other agencies to support the economic, environmental, social and political development of developing countries. It focuses on alleviating poverty in the long term. It is often provided by means of supporting local development aid projects. A significant

2 En.wikipedia.org/wiki/Development aid

3 World Vision Australia School Resources, “Aid: What are the different types”, World Vision 2007.

4 Wikipedia, “Humanitarian Aid”, en.wikipedia.org/Wikipedia.org/wiki/Humanitarian-Aid

5 Global Humanitarian Assistance, “Defining Humanitarian Assistance”, www.globalhumanitarianassistance.org/data-guides/defining-humanitarian-aid


percentage of aids are designed along development aid. About 80-85% of developmental aid comes from government sources as official development assistance (ODA). The remaining 15-20% comes from private organisations/institutions, foundations and other development charities. Development Aid is interpreted into the following:6

» Project aid: Aid given for a specific purpose e.g. constructing a local Primary Health Centre etc.

» Programme aid: Aid provided to a specific sector of the society or State e.g. the funding on peace and human security either to government or to organised civil society organisations.

» Budget Support: A form of financial aid that is directly channeled into the financial system of a recipient’s country to boost an ailing economy.

» Sector wide Approaches (SWAPs): It is a combination of Project aid and Programme aid/Budget support e.g. support for the education sector in a country may include both funding of education projects (like school buildings) and provide funds to maintain them (such as provision of school uniforms and books)

» Technical Assistance: The deployment of educated or qualified personnel to assist with a program of development. Example is the work of Medecins Sans Frontiers (Doctors Without Borders)

» Administrative overheads of development agencies and their domestic efforts to advocate for more assistance

» Debt forgiveness or non concessional flows

6. Wikibooks, “Development Cooperation Handbook/Defining Aids”, en.wikibooks.org/wiki/Development_Cooperation_Handbook/Defining_Aid

Hu

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Water

Shelter

Medical

Food

Health care Facilities

Care of

Prevention Disaster Response Rehabilitation Reconstruction

Fig. 1: Framework for Humanitarian Aid Assistance


What Aids is not:

The members of Organisation of Economic Cooperation and Development (OECD) excludes the following from list of Official Development Assistance7 -

» Exclusion of Military aid - The supply of military equipment and services, and the forgiveness of debts incurred for military purposes, are not reportable as ODA. On the other hand, additional costs incurred for the use of donor’s military forces to deliver humanitarian aid or perform development services are ODA-eligible.

» Peace Enforcement – The enforcement aspects of peacekeeping are not reportable as ODA. However, ODA does include the net bilateral costs8 to donors of carrying out the following activities within UN-administered costs or UN-approved peace operations: human rights, election monitoring, rehabilitation of demobilized soldiers and of national infrastructure, monitoring and training of administrators, including customs and police officers, advice on economic stabilization, repatriation anddemobilization of soldiers and of national infrastructure, monitoring and training of administrators, including customs and police officers, advice on economic stabilisation, repatriation and demobilisation of soldiers, weapons disposal and mine removal. Similar activities conducted for developmental reasons outside UN peace operations are also reportable as ODA, but nor recorded against the peacekeeping code. Activities carried out for non-developmental reasons e.g. mine clearance to allow military training are not reportable as ODA.

Credits: www.chronicle.co.zw

7 Organisation of Economic Cooperation and Development (OECD), “Is it ODA?”, Factsheet-November 2008

8 Net bilateral costs means the extra costs of assigning personnel to these activities, net of the costs of stationing them at home, and of any compensation received from the UN

» Civil Police Work – Expenditure on police training is reportable as ODA, unless the training relates to paramilitary functions such as counter insurgency work or intelligence gathering or terrorism. The supply of the donor’s police services to control civil disobedience is not reportable.

Credits: www.edupics.com

Credits: www.dw.de


» Anti-Terrorism - Activities combating terrorism are not reportable as ODA, as they generally target perceived threats to donor, as much as to recipient countries, rather than focusing on the economic and social development of the recipient.

Relationship between Aid and Development:

The concept of global aid and development is traced to the Marshall Plan of 1948 when the United States of America (U.S.A.) as a single major donor, provided funds to small number of countries in Europe whose economies had been destroyed by the Second World War. The focus at the time was on reconstruction and development projects. As the world witnessed more complexities of underdevelopment, human security and poverty from emerging countries especially from sub Saharan Africa, the dimension and structure of aid changed to involve more potential donors as well as recipients of aids. From the 1960s, rich began establishing International Development Agencies (IDA) to provide a framework for burden sharing and to intermediate between rich countries and poor countries. By 1970 world’s rich countries agreed to give 0.7% of the Gross National Income (GNI) as official international development aid annually. It was also based on the premisethatmore than half of the people of the world are living in conditions approaching misery with inadequate food, wide scale spread of diseases and poor economic conditions.

» Social and Cultural Programmes – As with police work, a distinction is drawn between building developing countries’ capacity (ODA eligible) and one off interventions (not ODA eligible). Thus, the promotion of museums, libraries, art and music schools, and sports training facilities and venues counts as ODA, whereas sponsoring concert tours or athletes’ travel costs does not. Cultural programmes in developing countries whose main purpose is to promote the culture or values of the donor are not reportable as ODA

» Nuclear Energy – The peaceful use of nuclear energy, including construction of nuclear power plants, nuclear safety and the medical use of radiosotopes, is ODA eligible. Military application of nuclear energy and nuclear non proliferation activities are not.

Credits: infinitelegroom.com

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The traditional aid framework connects three channels:

1. Citizens in rich countries pay taxes to their governments, some of which are used for development assistance.

2. These rich country governments grant money or assistance to poor country governments through their development agencies.

3. The poor country governments in turn implement programs and policies designed to accelerate development and reduce poverty.

The framework works well when the public in rich countries is willing to have tax revenues spend on aid, when rich country government have confidence in poor country governments to develop appropriate projects and programs and when poor country governments have the capacity to implement these programs so as to generate the desired developmental results.9 Donor countries provide funds to IDAs such as United States Agency for International Development (USAID), Swedish International Development Agency (SIDA) etc., who in turn vet and fund development projects in developing countries. It provides an opportunity for multiple options of aid mobilization and dissemination in benefitting countries. This intermediary (multilateral) relationship between donors and multiple recipients in developing countries ensure that projects and programs are effectively designed and implemented.

Additional to government supported IDAs, is the increasing multiple number of new private donors currently involved in providing various forms of targeted aids to developing countries. These new private donors from rich countries often by pass the existing government established IDAs and work directly with new crop of national/local Non Government Organisations in developing countries to achieve more specific outcomes to the various challenges of human security affecting societies and communities in these countries. Examples of these new private donors include The Bill and MelindaGate Foundation, Ford Foundation, Oxfam International etc.This has created a changing trend in the traditional aids architecture as citizens in rich countries are increasingly looking for foundations to channel their funds and assistance rather than through government IDAs. One reason for this trend has been the criticisms of these official channels of government which has been accused of politicizing aids rather than addressing the needs and vulnerabilities of citizens in poor countries and failed to deliver results in many cases.

9. Homi Kharas, “Trends and Issues in Development Aid”, Working Paper 1-November 2007. Washington DC, Wolfenshohn Centre for Development.


Governm

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Private Foundations/ C harities

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Developin

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Local N

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F unds

Emergency

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F ig 2: The dynamics of Aids Architecture© Ifeanyi Okechukwu

Fig 2: T

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The Challenge of Aids to Development:

1. The Global Financial Crisis - The proportion of aids available to support developing countries is shrinking due to global financial crisis. This has significantly reduced donor funding and opportunities for development in recipient poorer countries.

2. Politicizing Aids - Aids channels especially from governments in rich countries to developing countries has been criticized of politicizing aids and lack transparency in its use. This has become a source of problem rather than as a solution to the issues poverty in developing countries.

3. The Increasing Bilateral outlook of Aids: Aids is becoming more targeted and selective about country programmable areas (CPA) they are willing to support. There is dwindling emphasis or availability of multilateral aids for multi-purpose development programs.

4. Administrative Overhead- It has been a major debate in international cycles regarding the real/exact direct aid that actually gets to the beneficiaries in developing countries. These administrative costs are incurred either by the international development/donor agencies or the local NGOs in maintaining staff and structures. This reduces the net funds available for the ongoing real development operations

5. Lack of Coordination: Based on variations of interest, scope and operational structure, donor agencies both government and private have difficulties in collaborating or interfacing for effective aid dissemination and impact in recipient countries. This results in the negative effect of supporting similar projects in a specific country where they work or having to support an already implemented project from scratch which leads to duplication of efforts, waste of resources, mismanagement/corruption either by recipient governments or benefitting NGOs.10

6. Phantom aids: 11This refers to aid that ‘is not genuinely available to poor countries to fight poverty’. The term was coined by Action Aid, which estimated that roughly half of development aid is phantom. “It is either poorly targeted, double-counted as debt relief, tied to donor goods and services, or badly coordinated and highly conditional”. While the extent of this phenomenon varies from country to country, this is the most serious problem currently affecting international aid. There is also the matter of what can actually be considered aid. The definition has evolved throughout the years and has come to include some categories, such as debt relief, that do not necessarily help achieve the goal of international aid for development assistance. Aid is about organizing and planning in the field, and also includes both financial means and the technical expertise to achieve sustainable projects that can lead to viable solutions. This definition excludes initiatives such as debt relief, which may seem appealing to people in developing countries but does not solve any long-term problems. If recurrent, debt relief may even become part of the problem.

Simulated Exercise:

Give a description of the type and category of an aid or donor funding received by your organization or institution in the past three years. Describe the process of the working relationship (from fund receipt to final reporting/conclusion of the project) between the donor agency and your organization/institution. Describe the guiding standards for financial disbursement as well as the programmable and administrative distributions of the donor fund received and any other requirements tied to the allocated funds for the project. How did the relationshipbetween the donor agency and your organisation/institution contribute to the impact of the project on the beneficiaries? What were the challenges encountered with the donor agency during the project? Attempt an organogram that clearly explains the relationship between the donor agency and your organisation/institution in achieving the set goals of the project. What will be your recommendation to enhance donor funding for effective and sustainable development projects?

10 Husni Mouelhi, “When Foreign Aid falls: Challenges to Effective Assistance in Tunisia”, Tunisialive-www.tunisia-live.net. September 2013.

11 Op cit


Key Session Reminders:

» Aid is financial or technical assistance provided by rich countries or private citizens to poor or developing country recipients to support the improvement of their living conditions in difficult economic or social situations.

The two categories of aids are humanitarian and development aids

» Humanitarian aid is a short term support designed to address the immediate needs of people affected by natural and manmade disasters

» Development aid is financial or technical support provided by rich governments or other agencies to support the economic, environmental, social and political development in poor countries over a long-term period.

» Challenges of aids to development include the limited donor funds available to address the level of widespread negative conditions and sufferings prevalent in poor and developing countries; politicising aids; the cost of donor administration and overhead which limits the net funds available for direct program implementation and change in target countries or recipients; duplication of efforts by aid donors; badly coordinated and conditional aids.

Further Reading:

1. World Vision Australia School Resources.2007. Aid: What are the different types. World Vision.

2. Global Humanitarian Assistance. Defining Humanitarian Assistance. www.globalhumanitarianassistance.org/data-guides/defining-humanitarian-aid

3. Organisation of Economic Cooperation and Development (OECD). 2008. Is It ODA? Factsheet.

4. Homi Kharas. 2007. Trends and Issues in Development Aid in Working Paper1. Washington D.C.: Wolfenshohn Centre for Development.

5. Husni Mauelhi. 2013. When Foreign Aid Falls: Challenges to Effective Assistance in Tunisia: Tunisialive. www.tunisia-live.net

6. Alex Glennie, Will Straw and Leni Wild. Understanding Public Attitudes to Aid and Development. Institute for Public Policy and Research

7. Camelia Minoiu and Sanja G Reddy. 2007. Development Aid and Economic Growth: A Positive Long-Run Relation (version 3.00)

8. Simone Dietrich. Foreign Aid Delivery, Donor Selectivity and Poverty: A Political Economy of Aid Effectiveness. Niehaus Centre for Globalisation and Governance.

9. Kendra Dupuy, James Ron and Aseem Prakash. 2012. Foreign aid to local NGOs: Good Intentions, Bad Policy

10. Shannon Kindornay and Bill Morton. 2009. Development Effectiveness: Towards New Understandings. Development Cooperation Series.

11. Janice K. Kopinak. 2013. Humanitarian Aid: Are Effectiveness and Sustainability Impossible Dreams?. Unpublished.


SESSION 2: OPERATIONAL FRAMEWORK FOR EFFECTIVE PEACEBUILDING PROGRAM DESIGN (CONFLICT SENSITIVE PROGRAMMING)


Tip for Trainer

Step 1: A lecture session to introduce the session will be performed by the trainer using a multi media projector or a flip chart paper. Based on the technicality of the session, it is advised that the trainer maintains a feedback process with the participants to ensure understanding and inclusive contribution. The use of graphics illustrations will further clarify the concepts in terms of the framework for peacebuilding design and structure.

Step 2: The use of real experienced case study is advised as a practical approach and further discourse on the topic. Participants are encouraged by the trainer to provide a real life example of how they designed a peacebuilding program/structure and the challenge(s) encountered. The application of the terms and concepts to this experience consolidates learning and knowledge of the session. It is advised that the session is divided into two sub sessions to ease fatigue and maintain concentration of the participants. Ice breakers can be used to improve activity.



TRAINERS HANDOUT: OPERATIONAL FRAMEWORK FOR EFFECTIVE PEACEBUILDING PROGRAM DESIGN (CONFLICT SENSITIVE PROGRAMMING)

Structure of Peacebuilding Program Framework:

Design and conflict sensitive plan for a peacebuilding programhas become two essential tools in ensuring impact, stability and sustainability of support provided to target communities, societies or states at various levels of conflict. Working in situations and contexts which are often difficult and highly complex, organisations and practitioners often require key skills, tools and methods to design and develop effective peacebuilding programs.12This understanding is based on the rationale that appreciation of ongoing peace and conflict dynamics can lead to a discernible improvement in the quality of development assistance to primary beneficiaries. Development practitioners and agencies make important contributions to conflict prevention and peacebuilding involatilesituations. Developing a strategic response to conflict prone situations, choosing the right type of activities and monitoring their impact on the dynamics of conflict and peace requires a conscious effort to understand the ever changing conflict environment in which organisations are operating.13Therefore as a first step to an effective peacebuilding program, it is important to reflect and develop a guiding framework that will make its implementation more realisable

12 IPDTC/PATRIR “Designing Peacebuilding Programmes (DPP)”, www.patrir.ro/training

13 David Nyheim, Manuela Leonhardt, Cynthia Gaigals, “Development in Conflict: A Seven Step Tool for Planners”, Version 1, FEWER, International Alert & Saferworld 2001.


and sustainable within target beneficiaries. A workable framework is comprised of the following support elements:

» Conflict and Peace assessment

» Self/Organisational Capacity Assessment

» Envisioning Change (Theory of Change)

» Creative/Strategic Solutions

» Peacebuilding Sustainability

Peace and Conflict Assessment (PCA):

Peace and Conflict Assessmentis a research process involving basic or advanced interactive exercises to map the factors driving conflict and the factors supporting peace. 14It is a systematic study of the profile, causes, actors, and dynamics of conflict in relation to how they interact15 as well as inherent opportunities for peace that informs the understanding and design of projects and programs. It helps development, humanitarian and peacebuildingorganizations to gain a better understanding of the context in which they work and their role in that context.

A Peace and Conflict Assessment can be carried out at various levels such as local, regional, national orinternational and seeks to establish the linkages between these levels. Identifying the appropriate focus for the analysis is crucial: the issues and dynamics at the national level may be different from those at the grassroots. But while linking the level of analysis (e.g.…interpersonal, family…,community, district, region or national) with the level of intervention (e.g. project, sector, policy), it is also important to establish systematic linkages with other interrelated levels of peace and conflict dynamics. These linkages are important, as all of these different levels impact on each other.

establish systematic linkages with other interrelated levels of peace and conflict dynamics. These linkages are important, as all of these different levels impact on each other.

Factors driving conflictinclude a range of lenses to mapstakeholders and their means, motivations, and core grievances; to map issues and driving factors; and to identify issues arising from the local context and windows of vulnerability given the historic legacy of the conflict. Factors mitigating conflict include a range of lenses to map stakeholders supporting peace; to identify local traditions, values, and institutions supporting peace, resiliency, and social capital; and to assess possible windows of opportunity.

Each section of the conflict assessment using the Where, Who, Why, What, How, and When frameworks progresses from basic to more advanced expertise and exercises. A basic assessment is definitely better than nothing and may be enough to plan simple programs at the community level, particularly those integrating goals supporting reconciliation between divided groups to support for humanitarian and development projects. Advanced conflict assessment allows for more strategic high-level planning on how to

International Level

Regional Level National Level

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Peace and Conflict Assessment

14 Lisa Schirch, “Conflict Assessment and Peacebuilding Planning: Toward a Participatory Approach to Human Security”, Kumarian Press. London 2013.

15 …” Conflict Sensitive Approaches to Development, Humanitarian Assistance and Peacebuilding: Tools for Peace and Conflict Assessment”…

Fig 3: A Graphic Illustration of inter related levels/linkages for Peace and Conflict Assessment


Factors driving conflictinclude a range of lenses to mapstakeholders and their means, motivations, and core grievances; to map issues and driving factors; and to identify issues arising from the local context and windows of vulnerability given the historic legacy of the conflict. Factors mitigating conflict include a range of lenses to map stakeholders supporting peace; to identify local traditions, values, and institutions supporting peace, resiliency, and social capital; and to assess possible windows of opportunity.

Each section of the conflict assessment using the Where, Who, Why, What, How, and When frameworks progresses from basic to more advanced expertise and exercises. A basic assessment is definitely better than nothing and may be enough to plan simple programs at the community level, particularly those integrating goals supporting reconciliation between divided groups to support for humanitarian and development projects. Advanced conflict assessment allows for more strategic high-level planning on how to address structural dynamics or how to design a national peace process. An assessment might start with the basic framework and then go deeper into the advanced analysis over time.

Where is the conflict taking place, in what context? Who is driving the conflict, and who is supporting peace? Why are the key actors motivated to drive and mitigate conflict? What are the driving and mitigating factors, and what can be done to impact them? How are key actors using power to drive or mitigate conflict? When is the conflict most likely to be open to change for better or worse?16

This interrogative and reflective approach boosts program or project planning hinged on conflict sensitivity and minimizes the risk that a planned peacebuilding program may further reinforce or worsen a conflict situation. It enables project planners to clearly situate the project in perspective and drives how priorities for implementation are determined as well as how to monitor and evaluate the success of the intervention.

Self/Organisational Capacity Assessment (S/OCA):

SCA or OCA exercises help narrow priorities and assess abilities of those planning peacebuilding. Conducting a self-assessment identifies your own cultural biases and perspectives on the conflict. From the very start, all individuals or groups should recognize that they are not neutral or objective, but that they bring a certain perspective and their own interests that may or may not overlap with the interests of other people in the conflict affected context. Self-assessment is an ongoing process, required before beginning conflict assessment and again before designing peacebuilding efforts. It includes a set of questions to examine the potential strengths and challenges of the group planning peacebuilding, taking into account a group’s identity, social capital and financial and skill capacities.

A self-assessment should first decide whether your particular group is the best potential actor to conduct a peacebuilding effort. Groups should question their involvement, recognizing that interventions, especially those by outsiders, carry a risk of making conflicts escalate rather than de-escalate. Questions to ask…in a self-assessment include:

» Where will you work?

» Who will you work with?

» Why will you do what you do?

» How will you shift power sources in support of peace?

» When is the best timing for your peacebuilding efforts?17

Answers to these questions are basically derived from the operational structure and principles of the group or organisation working on the specific conflict intervention. It provides opportunity for internal

16 opcit

17 Lisa Schirch, “ Conflict Assessment and Peacebuilding Planning: Toward a Participatory Approach to Human Security”, Kumarian Press. London 2013.


stock taking to assess strengths and weaknesses of the group or organisation in relation to the conflict and how best to situate the intervention for impact and best results.

A self-assessment should first decide whether your particular group is the best potential actor to conduct a peacebuilding effort. Groups should question their involvement, recognizing that interventions, especially those by outsiders, carry a risk of making conflicts escalate rather than de-escalate. Questions to ask…in a self-assessment include: Where will you work? Who will you work with? Why will you do what you do? How will you shift power sources in support of peace? When is the best timing for your peacebuilding efforts?17 Answers to these questions are basically derived from the operational structure and principles of the group or organisation working on the specific conflict intervention. It provides opportunity for internal stock taking to assess strengths and weaknesses of the group or organisation in relation to the conflict and how best to situate the intervention for impact and best results.

17Lisa Schirch, “ Conflict Assessment and Peacebuilding Planning: Toward a Participatory Approach to Human Security”, Kumarian Press. London 2013.

Conflict Sensitive Program Design

Internal self-assessment

Conflict Context

Project Development

Fig 4: A Graphic Illustration of framework for OCA in peacebuilding program design© Ifeanyi Okechukwu

Envisioning Change (Theory of Change):

As conflict becomes increasingly dynamic and complex, attention has shifted to peacebuilding programs and actions to determine why despite many innovate interventions and resources, the desired result and impact remains limited. It has raised a renewed effort by thepeacebuilding community to think hard about why peacebuilding is not living up to the transformative goals it professes, and to do something about it. A school of thought portends that peacebuilding efforts are indeed not ‘adding up’, due in part to a lack of linkages and synergies amongst efforts, and a failure on the part of programmers and donors to see how their efforts fit into the ‘bigger picture’ of transformative development. The interconnectedness of economic justice, environment, human rights, governance and peace has been recognized and has led to a dramatic expansion of the notion of peacebuilding in the last 15 years. In the context of the influential Development Assistance Committee with the Organisation for Economic Co-operation and Development (OECD-DAC), the most recent articulation of what peacebuilding is refers to “interrelated areas of intervention that are required to promote sustainable peace”18Programmes often therefore miss the mark; they may be good programmes, but they are not automatically good peacebuildingprogrammes. One of the reasons programmes are missing the mark is that conflict analyses – where they are done at all – are inadequate. Despite the proliferation of conflict analysis frameworks, it has been found that agencies perform only enough conflict analysis to justify their proposals, to affirm that what they know how to do best is needed. Or they pursue programmes based on their generalised theory of change about how to achieve peace rather than really analysing the situation. The frameworks for analysis themselves are often elaborate and comprehensive. But had not led to more effective peacebuilding strategies. The analyses too often aim to be too comprehensive and produce long lists of factors, in fairly general terms without showing the interactions and dynamics among the various factors, without identifying the most important factors in that particular context and without reflecting on the influence of the interventions themselves on conflict.

18 ECD-DAC 2007. Guidance on Evaluating Conflict Prevention and Peacebuilding Activities. Paris: OECD-DAC. Available at www.oecd.org/secure/pdfDocument/0,2834,en_21571361_340 47972_39774574_1_1_1_1,00.pdf.


19Programme strategies remain disconnected from analysis and are often ‘off the shelf’ approaches, with some variations to adjust to the particular conflict context in which agencies are working. 20

While they are not a panacea, devoting greater attention to theories of change is a simple and relatively inexpensive means of increasing the quality of peacebuildilng interventions. Donors and peacebuilding agencies should review their procedures to encourage and accommodate more widespread focus on theories of change, and ensure adequate resources are set aside to allow appropriate monitoring of these theories throughout the life of an intervention. A theory of change clearly articulates the intended activity and the expected change it will bring about. Articulating a theory of change offers a clearer picture of the intended result from an action, and explains how programme activities and results are connected with each other and contribute to achieving results at different levels. In other words, a well articulated theory of change represents a testable hypothesis regarding how the planned activities will contribute to achieving the desired results for the programme. Every action we take, from the overall goal of the project to each single activity, has a theory of change behind it. The theory of change, then, is a tool that can be used to explain and articulate the logical connection between a lower level result and a higher level result. Thus it can be used to design, monitor and evaluate social change initiatives, including peacebuilding.21

be used to design, monitor and evaluate social change initiatives, including peacebuilding.21

Creative Strategic Solution: Coming up with the ideas that give life to a peacebuilding initiative is no small feat. Design is inherently a creative process, and in peacebuilding it often requires collaboration. Some useful practice include the following:

• Talk, Listen and Ask Difficult Questions of the Stakeholders…In peacebuilding program design…the reality that

21Care International U.K., “Peacebuilding with Impact: Defining Theories of Change”. London.

Strategic Plan

Strengths/Weaknesses

History

Context

Actors

Governance

Economy

Culture/Environment

Operational Structure

Conflict Profile Interacting Factors

Organisational Capacity Assessment

Analysis

Program D

esign

Change

Transformation

External Threat

External Threat

• Impact

• Sustainable Peace

• Human Security

• Development

Fig 5: A Graphic Illustration of Peacebuilding Program Framework with

Emphasis on Theory of Change© Ifeanyi Okechukwu

19 Woodrow, Peter 2006. “Advancing Practice in Conflict Analysis and Strategy Development.” Cambridge, MA: CDA. Available at www.cdainc.com/cdawww/pdf/article/RPP%20 Article%20Conflict%20Analysis%2020060101.pdf.

20 Diana Chigas and Peter Woodrow, “ Envisioning and Pursuing Peace Writ Large”, Beerhof Research Centre for Constructive Conflict Management. 2009

21 Care International U.K., “Peacebuilding with Impact: Defining Theories of Change”. London.


Creative Strategic Solution:

Coming up with the ideas that give life to a peacebuilding initiative is no small feat. Design is inherently a creative process, and in peacebuilding it often requires collaboration. Some useful practice include the following:

» Talk, Listen and Ask Difficult Questions of the Stakeholders…In peacebuilding program design…the reality that matters most is that of the stakeholder(s). In addition to being best informed about their own reality, they often have invested the most time in thinking about how to change that reality. Insiders’ ideas and outsiders’ resources can produce surprising results.

» Consider the Counter Intuitive: Doing the unexpected can produce positive results. It might mean going in the direction of the flow of energy rather than offering resistance, much like Aikido, a martial art based on the use of the principles of non resistance as a way to undermine the strength of the opponent. Agreeing that…a team member’s or …someone’s perspective has merit can take a lot of venom out of an argument.

» Make Brainstorming a Discipline: Convene brainstorming sessions with people skilled in lateral thinking and defer judging or assessing ideas until you have a rich pool of possibilities. Use visual stimuli or metaphors to develop unusual associations and new ways of looking at things.

» Practice Opportunism: Every event, even the mundane, is pregnant with opportunity for peacebuilding. Recognise that opportunities comes with practice since not every opportunity requires action. Once opportunities are recognised, they need to be carefully assessed. Opportunities often have longer shelf lives than we expect. Two types of opportunity are particularly powerful: leverage points and synergies. Leverage points are opportunities to achieve either a scale or a significance well beyond the effort required to implement them. Synergies are mutually reinforcing dynamics that exceed the sum of the parts.

» Release the Artist in People: John Paul Lederach maintains that “ building adaptive and responsive (change) processes requires a creative act; which at its core is more art than technique…(As peacebuilders) we need to envision ourselves as artists…and (regain) a sense of the art, the creative act that underpins the birth and growth of personal and social change”.

Once you have an idea and have discussed it thoroughly with people who know and understand the circumstances of your program, your creative concept will need to be transformed into a program design that can be read, supported and perhaps even implemented by other people.22

22 Cheyanne Church & Mark M. Rogers, “ Designing for Results: Integrating Monitoring and Evaluation in Conflict Transformation Programs”, 2006. Washington. Search for Common Ground.


• • •

• • • • Peacebuilding Sustainabil ity

Sustainable peace has been elusive…in spite of a number of positive steps in this direction. To promote sustainable peace, a clear vision will be needed of how to proceed, as well as a determined and focused effort. Both short term problem solving and long term structural approaches to conflict prevention are required. For peace to be

Consider the Counter Intuitive

Practice Opportunism

Listen, Talk and Ask Difficult

Question of the Stakeholder

Make Brainstorming

a Discipline

Release the Artist in people

Creative Strategic Solution

Peacebuilding Program Design

Fig 6: A Graphic i l lustration of Creative Strategic Solution to Peacebuilding Program Design.© ifeanyi Okechukwu

Fig 6: A Graphic illustration of Creative Strategic Solution to Peacebuilding Program Design.© ifeanyi Okechukwu

» Peacebuilding Sustainability

Sustainable peace has been elusive…in spite of a number of positive steps in this direction. To promote sustainable peace, a clear vision will be needed of how to proceed, as well as a determined and focused effort. Both short term problem solving and long term structural approaches to conflict prevention are required. For peace to be sustained, it will need to be backed up by a long term approach that will address the structural causes of conflict and foster institutions that will promote the kinds of distributive and procedural justice that have been shown to make violent conflict less likely. It has been argued…that the building blocks of sustainable peace and security are well functioning local, state, regional and international systems of governance, which are responsive to basic human needs. Sustainable peace thus involves the institutionalization of participatory process in order to provide civil and political rights to all peoples. It requires adequate legal, enforcement and judicial protection to ensure that all citizens are treated equally and fairly and that their human rights are safeguarded. It involves equitable economic development and opportunities so that economic and social rights can be provided. It entails the development of pluralistic norms and practices that respect the unique cultures and identities of all. Sustainable peace also requires education of dominant groups to convince them that their own long term security interests lie in the development of a just society.

In order to achieve sustainable peacebuilding rests on the following building blocks:

a. Addressing root causes that exacerbate conflict

b. Developed Road Map for Conflict Transformation


c. Confidence Building in Fragile Peace Communities

d. Institutionalise Problem Solving Approach

a. Addressing root causes that exacerbate conflict

It is now widely agreed that the systematic frustration of human needs is a major cause of conflict. Grievances and feelings of injustices are likely to grow when individual and groups needs for physical safety and well being, access to political and economic participation, and cultural or religious expression are threatened or frustrated over long periods of time, especially when a group feels that it is being unfairly disadvantaged compared to other groups. In these cases, communal groups often mobilise along cleavages, such as ethnic, religious, or class lines, to express their grievances and seek redress. Typically, they begin with nonviolent protest, which may escalate to violence if their concerns are ignored. Although contemporary grievances derive from contemporary factors, many of these have violent historical roots, related to practices of the past…

b. Developed Road Map for Conflict Transformation

Sustainable peacebuilding programs require the integration of mutually agreed direction into a road map that offers a fair and realistic stakeholders roles/responsibilities. It fosters collaborative actions for peace and development in conflict affected areas. This approach allows people to determine their own priorities; safeguard and promote their civil, political, economic, social and cultural rights; and provide pluralistic environment, within which they can live with one another in peace, with the freedom to develop in all ways. It becomes an internal dispute management mechanism that balances the demands of various groups. The task would be to create a set of mutually reinforcing, self –correcting dispute settlement systems.

c. Confidence Building in Fragile Peace Communities

Actors involved in violent…conflicts have no confidence in each other and will often not even talk together, let alone enter serious negotiations or joint problem solving. However, a minimal degree of confidence in each other and in the negotiation process is indispensable for actors in a conflict to negotiate mutually acceptable outcomes. Confidence Building Measures (CBM) can improve relationships, humanize the other, signal positive intentions and commitment, and avoid escalation. The aim of CBMs is not to make people like each other or to address the root causes of the conflict. Rather the idea is to help build a working trust by addressing easier issues, which will then allow parties to address the root causes of a conflict through substantive negotiations. The three major aims of CBM are (1) to prevent escalation of conflict; (2) to initiate and deepen negotiations; (3) to consolidate a peace process and its outcome(s).23

d. Institutionalize Problem Solving Approach

Underlying problem solving approach is addressing basic human needs considered as the source of any serious conflict. Problem solving is a strategy for achieving a goal. It operates in several ways: to change the focus of disputants…, to change the framing of the problem and the associated incentives and goals…and to change the interaction from escalatory to de-escalatory… It involves gathering information to better understand the problem space, and manipulating that information so that it invokes and creatively combines already learned solutions and strategies for action. Joint problem solving reinforces the benefits of utilising groups to produce more efficient solutions. More people means more information available to set the problem and formulate a strategy to solve it. Differences among group members could actually promote more effective problem solving, in that more diverse information was available for creative solutions.

23 Simon J.A. Mason and Mathias Sigfried, “ Confidence Building Measures (CBM) in Peace Processes”, in Managing Peace Processes. A Handbook for AU Practitioners.Vol 1. (2013)


Simulated Exercise:

Conflict in the Central Africa Republic

Over nine months, the weak Central African Republic (CAR) state has collapsed, triggering a serious humanitarian crisis, with 400,000 displaced and nearly half the population in need of assistance. The transitional government and the regional security force have failed to prevent a descent into chaos in urban areas, in particular Bangui, as well as in the countryside. After months of “wait-and-see” and following deadly clashes, the international community now realizes it cannot afford another collapsed state in Africa. Unfortunately, the situation on the ground is deteriorating at a much faster pace than the international response is mobilizing, and Bangui is vulnerable to a total breakdown in law and order. The risk of CAR becoming ungovernable…is now real. The Seleka, a loose coalition of armed groups that took power in a March 2013 coup, has splintered into multiple armed factions, whose thuggery has triggered violent reactions among the population. Further, the conflict has taken on a religious undercurrent between the predominantly Muslim Seleka and Christian self-defence groups. The CAR faces a number of major challenges: in the short term, restoring law and order and providing immediate humanitarian aid; in the medium term, ensuring that the eighteen-month transition agreed to by the Seleka leaders and other political actors is managed in an effective and sustainable manner; and in the long term, rebuilding the State. Successful transition and reconstruction can only be achieved if minimum security conditions are met. Instability has already spilled over the Cameroon border, and the combination of religious tensions and powerless transitional authorities is the perfect recipe for further deadly clashes between local populations and the various Seleka factions, especially in Bangui.24

Your Task:

As a peacebuilding expert working for an International Non Governmental Organisation with interest in conflict transformation program in CAR, you have been charged with the responsibility of leading a program to design the operational peacebuilding framework of your INGO in CAR. How will you achieve this assignment? Justify your operational strategy.


» An effective peacebuilding program requires a properly contextualised framework that is conflict sensitive as well as sustainable and owned by target beneficiaries.

» A workable framework is comprised of support elements such as conflict and peace assessment, organisational capacity assessment, theory of change, creative strategic solutions, peacebuilding sustainability.

» Peace and Conflict Assessment is a research process involving basic or advanced interactive exercises to map the factors driving conflict and the factors supporting peace.

» Self/Organizational Capacity Assessment is an internal process designed by an organization or groups to examine their potential strengths and challenges to plan an effective peacebuilding for target beneficiaries, taking into account the organization’s identity (principles, vision/mission), social capital and financial and skill capacities

» A theory of change clearly articulates the intended activity and the expected change it will bring about. Articulating a theory of change offers a clearer picture of the intended result from an action, and explains how programme activities and results are connected with each other and contribute to achieving results at different levels.

24 International Crisis Group, “Central African Republic: Better Late Than Never”, Policy Briefing-Africa Briefing No.96. December 2, 2013.


» Creative Strategic Solution requires a creative analysis of conflict interacting factors in program target areas and developing innovate solutions that make a peacebuilding intervention realisable and effective.

» Peacebuilding Sustainability involves the institutionalisation of participatory process by program beneficiaries that ensures equitable access to resources and opportunities by all citizens. It requires the provision and protection of civil and political rights where all peoples are treated equally and fairly. It entails the development of pluralistic norms and practices that respect the unique cultures and identities of all.

Further Reading:

» Connie Peck. 1998. Sustainable Peace: The Role of the UN and Regional Organisations in Preventing Conflict. Maryland: Rowman and Littlefield Publishers Inc.

» Dr. Kristi Samuels. 2005. Sustainability and Peacebuilding: A Key Challenge, in Development In Practice, Volume 15. No.6. New York

» Cheyanne Church and Mark M. Rogers. 2006. Designing For Results: Integrating Monitoring and Evaluation in Conflict Transformation Programs. Washington: Search for Common Grounds.

» MwiyaMundia. 2009. Organizational Capacity Assessment: An Introduction to a Tool, in KEPA’s Working Papers 26. Finland.

» Alan Fowler, Liz Goold and Rick James.1995. Participatory Self Assessment of NGO Capacity, in Occasional papers Series. No.10. International NGO Training and Research Centre (INTRAC).

» NGO Self Assessment Through a SWOT Exercise. www.networklearning.org

» CARE International U.K. 2012. Peacebuilding with Impact: Defining Theories of Change. www.careinternational.org.U.K.

» Diana Chigas and Peter Woodrow.2009. Envisioning and Pursuing Peace Writ Large. Berghof Research Centre for Constructive Conflict Management.

» Manuela Leonhardt, Kai Leonhardt and Christian Strehlein.2008. Peace and Conflict Assessment (PCA): A Methodological Framework for the Conflict and Peace Oriented Alignment of Development Programmes. German Technical Cooperation (GTZ).

» African Union (AU) and Centre for Humanitarian Dialogue (HD Centre). 2013. Managing Peace Processes: Process Related Questions. AU Practitioners.

» Annette Isaac (Ph.D). Education and Peacebuilding: Operational Framework. Canadian International Development Agency.

» David Nyheim, Manuela Leonheardt and Cynthia Gaigals. 2001. Development in Conflict: A Seven Step Tool for Planners (version 1). FEWER, International Alert and Saferworld.


Module 2Project Management Cycle

WANEP • Module 2 - Project Management Cycle 24

Contents:

» Session 1: Needs and Capacity Assessment, Risk Analysis

» Session 2: Techniques for Proposal Writing

» Session 3: Result Based Project Management: Logical Framework Approach (LFA)

» Session 4: Monitoring and Evaluation



1. Understand the concept of Needs Assessment and its Relevance to Organisational and Programme Development/Impact

2. Appreciate the categories of Risk Analysis and its importance to aid and development

3. Have new skills for writing standard proposals for projects and funding.

4. Acquire knowledge and capacity for Monitoring and Evaluation of Project and Programs



SESSION 1: NEEDS AND CAPACITY ASSESSMENT, RISK ANALYSIS


Tip for Trainer

Step 1: The trainer introduces a real life case study of any standard needs/capacity assessment performed by an organisation. He/she applies the conceptual definitions and clarifications that supports the case study using a multi media projector. The trainer is expected to maintain an interactive plenary discussion with the participants to ensure their understanding. Graphic illustrations are frequently to establish the relationship between needs assessment and program design/implementation by an organisation.

Step 2: The use of real experienced case study is advised as a practical approach and further discourse on risk assessment and its relationship to needs assessment in programming. Participants are encouraged by the trainer to share real life example and challenges of needs and risk assessment highlighting the specific tools used as well as the challenges they faced. It is advised that the session is divided into two sub sessions for needs and risk assessment to ease fatigue and maintain concentration of the participants. Ice breakers can be used to improve activity.




TRAINERS HANDOUT: NEEDS AND CAPACITY ASSESSMENT, RISK ANALYSIS

What is Needs or Capacity Assessment?

It is the systematic process to acquire an accurate, thorough picture of the strengths and weaknesses of a target group, organization or community that can be used to respond to their needs through improvement of negative conditions or addressing challenges that impede progress or development. It is a process that collects and examines information about target beneficiaries and then utilizes that data to determine priority goals, to develop plan, and to allocate resources that is most beneficial to the target group(s). Needs assessment answers the question “ How can I find out what is really happening” (or needed; at the root of the problem; missing e.t.c.)25 In peacebuilding, needs assessment are usually performed targeting communities in conflict and measuring that with the relative capacity of the intending organization to intervene and transform identified conflict. It enables intervenors assess the current situation in the target community to reach a value based judgmentregarding the preferred or desired situation and some determination of the priority status of local needs. It focuses on the ends (i.e. outcomes) to be attained, rather than the means (i.e. process). It gathers data by means of established procedures and methods designed for specific purposes. The kinds and scope of methods are selected to fit the purpose and context of the needs assessment. It sets priorities and determines criteria for solutions so that planners and managers can make sound decisions. Needs assessment leads to action that will improve programs, services, organizational structure and operations, or a combination of these elements. It progresses systematically through a defined series of 3 phases as shown in the illustrations below:

• Prepare an Assessment plan

• Identify concerns

• Determine measurable indicators

• Consider data sources

• Decide preliminary priorities

• Determine Target Group(s)

• Gather Data to Define Needs

• Prioritize Needs

• Identify and Analyze Causes

• Summarize Findings

• Set Priority Needs

• Identify Possible Solutions

• Select Solution Strategies

• Propose Action Plan

• Prepare Report

Fig 7: A table highlighting a three phase Model of Needs Assessment. Ref: Office of Migrant Education25 www.csc.noaa.gov

1

Explore What it is

2

Gather and Analyse Data

3

Make Decisions


1

Explore What it is

2


Determine Need

Indicators

Prepare Assessment Plan

Consider Data Sources

Identify Major Concerns

Determine Preliminary

Priorities

3

Make Decisions

The purpose of Phase I is to investigate what is already known about the needs of the target group; to determine the focus and scope of the needs assessment; and to gain commitment for all stages of the assessment; including the use of the findings for program planning and implementation.

Credits: Office of Migrant Education



2


Prioritize Needs

Determine Target Group

Identify and Analyze Causes

Gather Data to Define Needs

Summarize Findings

3

Make Decisions

1

Explore What it is

The task of the Phase II is to document the status, the “what is” of the concerns/issues, to compare the status with the vision of “what should be,” and to determine the magnitude of the needs and their causes. The major output from this phase is a set of needs statements in tentative order of priority, based on the criticality of the need, and its causes.


3

Make Decisions

Select Solutions

Set Priority Needs

Propose Action Plan

Identify Possible

Solutions

Prepare Report

It cannot be emphasized too strongly— that a needs assessment is not complete unless plans are made to use the information in a practical way.

Phase III is the bridge from the analysis to action—to use needs assessment findings. It answers important questions: What needs are the most critical? What are some possible solutions? Which solutions are best?


1

Explore What it is

2



Plan

implement

Evaluate

Improve

Plan

implement

Evaluate

Improve

Plan implement

Evaluate

Improve

Conduct Needs Assessment

Update Needs Assessment

Update Needs Assessment

Fig 8: Illustration of Needs Assessment in a Continuous Cycle

Fig 8: Illustration of Needs Assessment in a Continuous Cycle


Understanding Risk:

The meaning of the term “risk” must be understood clearly for effective project risk management. In the context of a project,…it concerns the…potential impacts on project objectives. Risk is an uncertainty that matters; it can affect project objectives negatively or positively. The uncertainty may be about a future event that may or not happen and the unknown magnitude of the impact on project objectives if it does happen. Thus, a “risk” is characterized by its probability of occurrence and its uncertain impact on project objectives.26 All statements about risk involve propositions the (uncertain) future. Specifically, they involve propositions about the probability of an undesired event or outcome occurring, and they may state this probability more or less precisely. To say that a venture is “risky” can be interpreted in many different ways: that there is a risk it may fail, cause harm to those who engage in it, cause harm to others and so on. Unless…it is…specified what that event/outcome is, how or to whom it is harmful, and how likely it is to occur, the risk proposition is incomplete. The questions to ask is: risky for whom, how and to what extent? Two aspects of risk in particular are often considered: the likelihood of an event or outcome occurring and the likely severity of its impact. These parameters are often used to rank and prioritize risks.27

Project Objective

Project Outcome

Risk

Fig 9: An Illustration of Risk in Project Management

What is Risk Assessment?

It is the determination of quantitative or qualitative value and risk related to a concrete situation and a recognized threat (also called hazard). Quantitative risk assessment requires calculations of two components of risk ( R ), the magnitude of the potential loss (L), and the probability (p) and the loss will occur. Acceptable risk is a risk that is understood and tolerated usually because the cost or difficulty of implementing an effective countermeasure for the associated vulnerability exceeds the expectation of loss. If the risk estimate takes into account information on the number of individuals exposed, it is termed a ‘population risk’ and is in units of expected increased cases per a time period. If the risk estimate does not take into account the number of individuals exposed, it is termed an ‘individual risk’ and is in units of incidence rate per a time period. Population risks are of more use for cost/benefit analysis; individual risks are of more use for evaluating whether risks to individuals are ‘acceptable’.28

Framework for Understanding Risk Assessment to Aid and Development29

Various standard tools for risk assessment in aid programming and development has been designed and operationalized by various international and local institutions to facilitate adequate evaluation or appraisal of focus areas to ensure that aid is more effective and less threatening to the beneficiaries. The OECD conceptual framework for aid risk analysis distinguishes three core risk elements to aid and development. These are contextual, programmatic and institutional risks.

26 Caltrans, “Project Risk Management Handbook: A Scalable Approach”, Version 1. June 2012.

27 OECD, “ Conflict and Fragility-Managing Risks in Fragile and Transitional Contexts: The Price of Success”.2011

28 wikipedia

29 opcit


Contextual Risk:

This category covers the range of potential adverse outcomes that may arise in a particular context, including the risk of harm beyond the immediate context… Individual contextual risks are defined by the particular setting, but some common types of risk outcome might be grouped as follows:

» Political and Social Risks, e.g. the destabilizing of a political settlement, the breakdown of relations within and between communities and the resumption of conflict.

» Economic and Developmental Risks, e.g. negative growth, rampant inflation, failure to achieve the Millennium Development Goals (MDGs); and the failure of the state service provision

» The risk of humanitarian crisis and displacement, including refugee flows

» Risks related to security/law and order, including transnational crime.

The risk factors that underlie these various categories depend on the context, but they may include governance failure (e.g. the failure of effective public financial management or law enforcement); competition for resources; natural hazards; and pre-existing socio-political tensions. Many of these risk outcomes are themselves risk factors for other types of risk e.g. an economic crisis may trigger conflict and a humanitarian crisis. The complex interplay among different factors makes contextual risk analysis difficult and highly dependent on good local knowledge.

Programmatic Risk

The term programmatic risk include two kinds of risk:

1. The potential for an aid programme to fail to achieve its objectives-

The risk factors for programme failure include many of the contextual risks outlined above, as well as institutional and political factors. But there are many other reasons for potential programme failure. These include inadequate understanding of the context or flawed assessment of what needs to be done; management and operational failures; and failures of planning and co-ordination. Risksis also associated with new or innovative programme approaches (although there may also be risk in failing to innovate). One common reason for failure to achieve programme objectives is that the objectives themselves are simply too ambitious, either in their nature or timeframes. Indeed, over ambitious objectives seem to be a common side effect of the political search for peace dividends in post conflict settings.

2. The potential for the programme to cause harm in the external environment.

Programme interventions may both exacerbate and mitigate contextual risks. This include the potential for aid to do damage to the economy or to the government of the country in question, or to exacerbate conflict and social divisions. The risk outcomes include:

» The inadvertent fuelling of conflict by aid that becomes part of a war economy or black economy, making aid recipients vulnerable

» Unintended political bias in the effects of aid, e.g. impacts on power sharing and transitional arrangement that create “winners” and “losers” or reinforce elites

» Strategic failure resulting from donors’ inability to co-ordinate their political strategies

» Political risks for the recipient government associated with donor-driven rather than country-driven aid support (perception of the government being a puppet e.t.c.), as opposed to political kudos associated with security aid deals.


» Negative impact of aid flows on macroeconomic stability (e.g. inflation), as opposed to the capacity to mobilize domestic revenues and stimulate the economy through investment e.t.c.

Institutional Risk

This category includes “internal” risk from the perspective of the donor or its implementing partners. It includes the range of ways in which an organization and its staff or stakeholders may be adversely affected by interventions…These risks can be further categorized as follows:

» Operational security risks e.g., threats to the safety of staff and partners or the continuity of programs e.t.c.

» Financial and fiduciary risk e.g., financial loss and risk of institutional liability for loss/failure resulting from corruption or financial mismanagement

» Reputational risks e.g., damage to a donor or implementing organizations reputation if it fails to achieve its objectives, or from financial/fiduciary failure

» Political and reputational risk from engaging in countries where the appropriateness of aid support is questioned or where aid appears to support violent/corrupt groups.

Contextual Risk: Risks of State failure, return to conflict, development failure, humanitarian Crisis. Factors over which external actors have limited control

Institutional Risk: Risks to the aid providers- security fiduciary failure, reputational loss, domestic political failure damage e.t.c.

Institutional Risk: Risks to the aid providers- security fiduciary failure, reputational loss, domestic political failure damage e.t.c.

Fig 10: An Illustration of the interdependent nature of risks to aid and development

Contextual risk:

Risks of state failure, return to conflict, development

Challenges of Risk Assessment

If risk is about the future, risk assessment is about the attempt to manage the future by taking action now to eliminate or mitigate known risk factors. This poses obvious challenges:

» Analytical Risk - It is important to identify the key risk factors and determine how it can be changed. Risk assessment depends on the ability of organizations to foresee the potential course of events and identify critical outcomes based on their knowledge of the past and present. However, this knowledge is usually incomplete, and in any case may not be used successfully to predict the future, especially if human behavioural factors are involved. In addition, it is also difficult to judge with any certainty the effect of designed actions on future outcomes.


» Unanticipated Influences – To anticipate a possible outcome from an assessment excludes the ability to foresee adverse unanticipated influences/factors. For instance the change in dynamics of a conflict which was not initially prevalent will significantly affect an already conducted risk assessment and may discredit the entire process.

Simulated Exercise:

Identify a specific program needs assessment you/your organization has performed;

Provide a brief background of why the assessment was conducted;

Highlight the steps taken in conducting the assessment;

What challenges did you/your organization encounter in the assessment;

Describe how the assessment was applied to the program

Give a description of how your organization will perform a risk assessment of the identified program


» Needs/capacity assessment is the systematic process to acquire an accurate, thorough picture of the strengths and weaknesses of a target group, organization or community that can be used to respond to their needs through improvement of negative conditions or addressing challenges that impede progress or development.

» Needs assessment leads to action that will improve programs, services, organizational structure and operations, or a combination of these elements.

» Needs assessment goes through 3 phases–context planning, analysis and decision making

» Risk assessment is the determination of quantitative or qualitative value and risk related to a concrete situation and a recognized threat

» Framework for risk assessment include three elements of context, programme and institution – Contextual risk covers the range of potential adverse outcomes that may arise in a particular context, including the risk of harm beyond the immediate context; Programme risk involves the potential for an aid program to fail to achieve its objectives and the potential for the programme to cause harm in the external environment; Institutional risk includes the range of ways in which an organization and its staff or stakeholders may be adversely affected by interventions.

Further Reading:

» Robert H. Rouda and Mitchell E. Kusy, Jr. 1995. Needs Assessment: The First Step. Technical Association of the Pulp and Paper Industry.

» Ministry of Interior. Manual on Training Needs Assessment. Project on Improvement of Local Administration in Cambodia (PILAC)

» Office of Migrant Education. 2001. Comprehensive Needs Assessment. Adapted from ‘Planning and Conducting Needs Assessment: Practical Guide.1995’.

» Miller, L.C., &Hustedde, R.J. 1987. Group Approaches. In D.E. Jonhson, L.R. Meiller, L.C. Miller, & G.F. Summers (Eds.), Needs Assessment: Theory and Methods. Iowa State University Press

» Sofranko, A., & Khan, A. 1988. It is not that simple. Improving Needs Assessment. Journal of Extension, 26.


» MwiyaMundia. 2009. Organizational Capacity Assessment: An Introduction to a Tool. Finland. KEPA

» OECD. 2011. Conflict and Fragility: Managing Risks in Fragile and Transitional Contexts - The Price of Success?.

SESSION 2: TECHNIQUES FOR PROPOSAL WRITING

Time Guide: 240Minutes

Tip for Trainer

Step 1: The trainer engages the participants in an interactive exercise to elicit their experience and basic understanding of proposal writing. Two or three of the participants may be asked to explain in detail their orgainsation’s approach and success in proposal writing and grant awards.

Step 2: The use ofmulti media projector by the trainer is advised for the plenary presentations. A mixture of lecture and interactive discussions is advised due to the techical nature of the session. The trainer should be prepared to respond to participants comments and questions for clarification. This enables the trainer to measure and appreciate the participants understanding and knowledge of the session. The option of sub dividing the session into two is advised to minimise exhaustion and lack of concentration from participants.

Step 3: Breaking the participants into groups of not more than 5 is encouraged for the simulated exercise provided in the handout. Because of the technicality of the exercise, it is advised to last at least 30-45 minutes. Each group is expected to format their work using a laptop and then projected and presented at plenary by a representative for 10 minutes.


TRAINERS HANDOUT: TECHNIQUES FOR PROPOSAL WRITING

Proposal Writing and Grant making:

With increasing establishment of Non Governmental Organizations (NGOs) globally competing for limited grants, proposals have increasingly become more sophisticated. Competition due to the many new organizations being created and the government cutbacks at various levels mean greater demands on foundations, corporations and other funders. Increased demand for grant means that funders are becoming more focused, especially in the following ways:30

» A strong desire to make every cent count

» Requirements for increased accountability are becoming more stringent (i.e. internal book keeping and auditing processes, formal organizational structure and evaluation practices)

» Increased emphasis on effective governance and management (i.e. competence, being fiscally sound and proof of long range planning)

» Increased emphasis on project specific funding

30 Ontario Healthy Communities Coalition, “Strategies for Proposal Writing”


» Expectations that groups who have similar objectives will work together: share resources and expertise- minimize duplication-bring all the right people to the table to increase the potential for successful project outcomes.

» Greater emphasis on sustainability

» Requirement for cross sectoral collaboration

These highlight the necessity for a focused, ‘sellable’, and convincing proposal for a successful grant award.

What is a proposal?

A proposal is an essential marketing document that helps cultivate an initial professional relationship between an organization and a donor over a project to be implemented.A proposal outlines the plan of the implementing organization about the project, giving extensive information about the intention, for implementing it, the ways to manage it and the results to be delivered from it.31 It presents the potential ability/capacity of the applicant to solve a particular problem or set of problems. Many proposals are written in response to an RFP (Request for Proposal) from a government or nonprofit agency otherwise referred to as solicited proposal. It can also be unsolicited which means that the applicant applied to a potential donor without explicit request from the donor.

Starting a Proposal-First Things First:

No matter how small or big the project is some kind of reference to existing literature or data should be made. Usually, it is expected that the NGO has enough information at hand about the problem or the project before writing the proposal (Needs Assessment). Yet, NGOs have to gather all related information about the issue they are working on and then sit down to write the proposal. In some cases, donors sponsor pre-proposal research so that organizations have enough evidence, both at field and in literature, before developing the actual proposal. But not many NGOs are lucky enough to avail such opportunity. While planning the proposal, it is ideally believed that all stakeholders have been consulted or involved in the process.

There are generally three main categories of stakeholders involved in the process of writing the proposal. They are:

a. The proposing organization: This could be just one NGO or a group of NGOs applying for the project to the donor (Organizational Capacity Assessment). To succeed in writing and receiving positive response for a proposal grant, it is important that the applicant NGO truly ‘knows itself’. This means that it cannot hope to ‘sell’ or promote a project if it does not know, and cannot present a picture of itself as ‘good risk’. Many organizations and projects make requests for money from donors. The donors’ business is, in a way, giving away money, or put differently, investing in development or aid of some sort. When a donor makes this kind of investment, it looks for a ‘good risk’, a project or organization that is likely to make a difference, and to sustain an intervention. True organizational introspection that leads to clear knowledge for an applicant organization is not an overnight event. But is an ongoing part of building an organizational capacity that is critical to recognizing its identity and also its strengths, weaknesses, opportunities and threats (SWOT). An organizational track record (what it has achieved and what it can show from past work that will give a donor confidence that it is a ‘good risk) adds additional boost to the possible success of a grant application. 32

b. The Community: The most important stakeholder for whom the project is conceived. Community members or beneficiaries or the target group has to be involved in the proposal planning process so that the project reflects strong qualities of participation and community ownership (do no

31 Fundsforngos, “Introduction to Proposal Writing”. 2008.

32 Civicus, “Writing a Funding Proposal”.


harm/conflict sensitivity). Donors have many demands on their resources. They have to decide where best to use them, in terms of geographical area, region, problem issue or challenge. This means that applicant needs to contextualize its project in such a way that it shows the problem or opportunity being addressed fit the donors concerns, that tackling the problem or using the opportunity in area or areas defined in the project is important, and that the potential learningis significant.

c. Donor Agency: Wherever possible, it will be useful to take inputs from the donor. In formal invitations for proposals, the donor may discourage any contact with the proposing organization. However, in other situations where donor has requested for a one-to-one proposal (solicited proposal), it will be a good idea to have several meetings with this stakeholder and note down information carefully. It will also help researching donor priorities while conceiving the proposal idea.(donorinterest vs contextual problem).33Does the proposal fit into the broader framework of regional or national development in which a number of donors are already involved. Writing a funding proposal is a ‘selling’ process. To succeed in selling the proposal to a prospective donor, it is important to know what they want. Most donors want to feel that they can add value…to the larger global community…from supporting a proposed project. Therefore to a greater or lesser extent, this means that funding is directed to a specialized area they yields the greatest result or impact to their interests. Which means that they will fund project that fit within their specialization focus.

b. to use them, in terms of geographical area, region, problem issue or challenge. This means that applicant needs to contextualize its project

in such a way that it shows the problem or opportunity being addressed fit the donors concerns, that tackling the problem or using the opportunity in area or areas defined in the project is important,

and that the potential learning is significant.

Organisation Capacity Assessment

Donor A

gency

Context Conflict Sensitivi

ty

Pilot area

Stakeholders

Need Assessment

SWOT

Risk Analysis Mission

/ Vision

Proposal

Area of Focus

Set Criteria

Interest

Solicited/ Unsolicited Proposal

Proposal Writing

Pre Planning

Comm

unity

Organiastion

F ig 11: A Graphic I l lustration of the Interacting Actors for a successful proposal

Fig 11: A Graphic Illustration of the Interacting Actors for a successful proposal

33 opcit


General Writing Tips for a Strong Proposal:

» Most donors prefer short, succinct proposals that show clarity of thought and purpose

» If the personnel of the applying organization do not have solid writing skills and experience, they can engage someone who has to improve their chances of funding

» Ensure key goals and planned outcomes are clearly stated – get to the point early.

» Use the active rather than passive (e.g., “the project will improve the skills of the women…” instead of “ the skills of the women will be improved by the project”).

» Describe the human element of the project instead of concentrating on theoretical ideas.

» Don’t leave readers to assume anything

» Be honest about the organization’s strengths and weaknesses

» Use an enthusiastic and positive tone, but remain credible

» Write a complete first draft before attempting an edit

» Be certain that the project objectives proposed is achievable because if approved, the proposal becomes a legal, binding document/agreement between the applicant and the donor.

» Identify a contact person: someone who is readily available and able to answer questions about the proposal

» Ask lots of people to help improve the proposal. Give it to colleagues, friends and listen to what they say. If they express concerns about the clarity of the proposal rewrite it so that it can be understood.

» Make sure that the first page acts as a stand-alone summary of the entire proposal. Assume (it’s a safe assumption) that many readers will get no further than the first page. So don’t fill up with boilerplate about technical background.

Key Elements of a Proposal:

Proposals have various formats depending on donor requirements or an organization’s style of presentation. Generally, proposals can have the following elements:

» Title

» Summary

» Introduction/Background/Problem Statement

» Justification of the Project

» Goal of the Project

» Objectives of the Project

» Activities

» Desired Results – Outputs-Outcomes-impact


» Monitoring and Evaluation

» Sustainability

» Conclusion

» Budget

» Appendices

» Project Title: The title of a proposal is as important as the proposal itself and even more important since it will give the donors the first impression when they start reading it. A brief, sharp and attractive title which hits the point of what the proposal is aboutis important. It is important that time is spent on thinking about how to get a good title. In most cases a good title for a proposal usually emerges at its completion, which is fine, because the point is to have a great title. It can be modified whenever new ideas come up before the proposal is submitted to a potential donor. An attractive and competitive title will help the proposal to be predominant and stand out of others.34 It should not be too general or boring. A good title is simple and only uses the terms the donor understands.

» Summary: The Summary is probably the most important section of the proposal. It is an umbrella statement or an overview of the proposal. It should be written last but presented first. The summary should:

a. Be no longer than two pages – be clear and concise

b. State the overall vision of the project

c. Stress how and why the initiative will affect the target group/community

d. Briefly mention the applicant organisation’s “track record”, the issue(s) to be addressed, key outcomes, and the methods to be used.

e. List any resources that have already been committed, or other confirmed funding sources

f. Be positive and exciting- you want to convince the reader to keep reading and that the project should be considered for funding.

» Introduction/Background/Problem Statement: Any project proposal will require a project background or rationale to explain to the donor agency how the problematic situation has existed. This can be a very important part of the proposal because an attempt is made to convince the donor agency the necessity of putting its money in the problem identified. Project backgrounddiffer from various contexts. Before developing the project background, it is important to undertake tremendous research. It requires field research, talking to the target group or community and referring to relevant books and journals about the proposed project area. When enough data or research material has been collected, this can be followed by a write up about the general situation of the project areas and its people. It can give an idea about how the target group has been affected including the socio-economic issues and all relevant stakeholders whether state or non-state actors. It is also important to note that whatever point made is supported by research based evidence. For example if 40% of children in the project area are unable to attend primary school, it should be backed with reference to validate the information. If a government record or research is undertaken, make sure it is quoted and referenced. Most donor agencies are interested to know the situation of women and children in any project area since they belong to a very vulnerable group. It will be a good idea to provide some data regarding this while developing the project background.

34 Fundsforngos, “How to Write the Project Title and its Importance in a Proposal on Promotion of Democracy and Good Governance?”.www.fundsforngos.org


» Project Justification:It is one of the most crucial parts of a proposal. It is used to convince the potential donor that the project is of ultimate importance for the target group or community and elucidate the ways in which, by developing the project, the applicant organization can consistently achieve set goals (social, economic improvement or the resolution to a specific problem). Project justification is where applying organization convinces a donor about the need to fund the proposed project.

Some pointers to aid in writing a good project justification include:

a. List the main factors that cause the problem to be addressed. For instance if the proposed project is about training a group of 10 unemployed young people to edit documentaries: explain that local schools and university curricula do not provide such training, that the closest training centre is 2 hours away, and that there are no professional video editors at the target community. Explain whey the project is ultimately important and for whom. Remember to clarify how through the development of the project, the target group could consistently improve their skills, life expectations or quality of life.

b. It is important to link the project with the reality of the target community. By writing down how the idea is related to facts and experiences, the importance of the project is highlighted. In this way the donor will get a sense of the importance of the project in the community and the extent to which its development will benefit real individuals.35

» Goal of a Project: A goal is a broad statement of what a proposed project wish to accomplish. It is broad, general, intangible, and abstract. A goal is really about the final impact or outcome that a proposing organization wish to bring about. It is important to link goals to the needs assessment. To more effectively ‘hook’ grant reviewers, use visionary words such as decrease, deliver, develop, establish, improve, increase, produce and provide.36 A goal cannot be achieved by the project on its own since there will be other forces like the government and other agencies as well working to achieve it. Usually there is one project goal only and it can be reflected in the title of the project also. It should ideally support the overall policy of the government or the donor agency.37

» Objective(s) of a Project: An objective is usually something that a proposed project should be able to achieve through its work. It is a result that should be possible in the time specified, and it is the strategy the organization and the project believe will address a particular problem in a particular area, making a contribution to achieving the project goal. A good objective usually states what the project intends to achieve (project ends); how the project intends to achieve it (project means); and who the main beneficiaries will be. By ‘main beneficiaries’ is meant the ‘end beneficiaries’. For instance, in a project that aims to improve the situation of prisoners in a country’s prisons by training warders, the end beneficiaries are the prisoners and not the warders. A project objective should be designed to be Specific, Measurable, Achievable, Relevant and time –bound (S.M.A.R.T.).

Some important things to remember about the project objectives include:

a. The more specific the project objective is, the easier it will be to design a process for achieving it.

b. Include specific targets. e.g. how many women head of households will improve their standard of living and by how much? In doing this, indicators emerge against which to measure project progress.

c. The achievement of an objective is the result by which the project will be judged so it must be possible to achieve it. Do not promise the impossible by over-estimating organisation’s skills or capacity. Your objectives tell the donor immediately whether or not the project fits within

35 opcit

36 Joanne Fritz, “How to Write Goals and Objectives for Your Grant Proposals”.About.com Non Profit Charitable Organisations. Nonprofit.about.com.

37 opcit


its priorities; how clear is the applicant organization to what its set to achieve; whether or not the project is realistic and if so, whether or not it is likely to have useful impact.

d. Avoid unnecessary narratives

e. Limit the objectives to one or two sentences each

» Activities: This is an integral part of a proposal outlining the specific activities and strategies to achieve the set objectives. Its answers the following questions:

a. How will the project accomplish its objectives?

b. What will be the major project activities

c. How will the project be managed?

d. Where will the project be located?

e. When will the project development occur?

f. When will the project activities occur?

g. When and how will the applicant organization coordinate activities with donors/cooperating agencies, other organisations and the government?

h. What are the key dates for the project over its life cycle?

To develop successful activities, it is necessary to refer back to the lessons learned from previous projects in similar context where it exists; Identify best practices from other agencies/projects/sources; sensitive to the activity direction suggested by target communities during the needs assessment. To measure the time duration of a project, it can be plotted in a Gantt chart which is a kind of time table reflecting all activities along with the roles and responsibilities of the project team e.t.c. Be realistic: present a reasonable scope of activities that can be conducted within a reasonable timeline, and with the resources proposed/budgeted.38

38 A Guide to Fundraising and Proposal Writing. www.nrca.org


Jan Feb Mar Apr (PR)

Activity 1: One Day Strategic Planning Meeting to Review the Peace Education Project…

Program Manager, Administrative Manager, Accountant, School Education Board e.t.c

Ministry of Education develops and a Standard State Action Plan on Peace Education for Schools…

Activity 2: 3 Day Interactive Forum with Heads of Schools on Peace Education…

Program Manager, Accountant, Representative of Ministry of Education, Head of Post Primary School Board…

Post Primary Schools establish Peer Mediation Clubs in Post Primary Schools…

• Desired Results – Output, Outcome and Impact:All project proposals should explain all the expected results that will be achieved by the project. Many proposal formats seek extensive information on results just to ensure that the set objectives are successfully achieved. However, some proposal formats request both outputs and outcomes separately. Project results can be divided into three types – output, outcomes and impact.

Actual Month of Implementation

Tentative Month of Implementation

Abbreviated Months: January - April

Fig 12: A Graphic I l lustration of an Implementation Time Frame using a Gant Chart

Fig 12: A Graphic Illustration of an Implementation Time Frame using a Gant Chart

» Desired Results – Output, Outcome and Impact:All project proposals should explain all the expected results that will be achieved by the project. Many proposal formats seek extensive information on results just to ensure that the set objectives are successfully achieved. However, some proposal formats request both outputs and outcomes separately. Project results can be divided into three types – output, outcomes and impact.

Output: Outputs are those results which are achieved immediately after implementing an activity. For example, if the project is organizing a workshop on human rights, participants who attended it will have clear understanding on human right issues. So this is an output the project has achieved and it is achieved right after the conclusion of the workshop. Outputs are measurable and easily achievable.

Outcome: It can be considered as mid-term results. They are not seen immediately after the end of the project activity. But after sometime, when changes begin to occur at the ground level because of the project activity, then it can be termed as an outcome. It is the beneficial effect a project produces on the target group or issues the project serve. Outcomes are measurable and time bound. Although it may take some time to determine them in full. Taking the example of the human rights workshop, if the participants have started to mobilize their community members to seek their human rights, then it is an outcome of the project.

Impact: This is usually a long-term result and it may not be achievable even during the life cycle of a project. For example if the community has achieved its goal of getting their human rights recognized by the government, then it is an impact created by the project though it is usually seen after several years. They are hard to measure since they may or may not happen.39

39 opcit


» Monitoring and Evaluation: Every donor agency seeking a proposal from an organization would request for a monitoring and evaluation plan. It is important for the NGO itself to develop this plan because it is its own responsibility to monitor the progress of the project. A monitoring and evaluation plan takes a broad view of a project’s activities; in essence, it answers these questions: How will the project assess impact? How will it measure success and effects? What do the ‘critical success factors’ for gauging the project impact tell you? What difference will the project make?

Evaluation procedures are increasingly important to potential funders. Designing a monitoring and evaluation process for each project will enable an organization to measure project objectives and determine a time frame for expected results. The system should include procedures for monitoring the progress of the project, reporting on the progress and evaluating the status of the activities. An effective M+E will require strategies of how to achieve the objectives. This strategy will involve developing a set of indicators, which can be used to review the progress of the project. There can be different kinds of indicators like qualitative and quantitative indicators, results indicators and progress indicators. A good M+E plan will have separate indicators and each of them will be reviewed from time to time by the organization. The plan will also include how or from where the information to validate the indicators will be collected i.e. the sources of information for the indicators. It could be in form of a project report, case study, field staff diaries, community based assessments, research data e.t.c. The plan will also mention the number of project meetings and visits and the names of those persons involved in monitoring the project. For example, quarterly meetings can be conducted by the project staff. There can be annual meetings along with visits to monitor or evaluate the project. In this case, there can be external consultants, government officials, donor representatives and others involved. It should include periodic project reviews intended to summarize the major lessons learned during the course of a project’s life cycle, its activities and impact on beneficiaries. Evaluation can be undertaken at mid term or end of the project. It is always better for an external agency to carry out a project evaluation to get an objective idea of the project progress.

» Sustainability of a Project: The sustainability of a project should describe how the impact of the project would be continued after it has concluded.40The core question that every donor agency seeks in a proposal is what is the sustainability plan for the project? This is very usual because all projects have limited time durations and donor agencies want to know what will happen to all the efforts made by the project staff once the project ends. This can be very challenging but it is one of the most common questions donors want to ask whether the grant is for one year or for several years. There can also be different kinds of sustainability: Organisational sustainability, financial sustainability and/or community sustainability. Organizational sustainability is how the organization will continue to sustain in absence of donor support. Financial sustainability is about the financial support required for the project or the organization after the grant has ended. Similarly, community sustainability is how the community will continue to carry out the project activities when there is no grant available. A sustainability plan needs to mention how the community or the primary beneficiaries of the project will be participating in the implementation process. A community is an important project stakeholder and its involvement is ensured from day one of the project. When this is clearly explained in the proposal, the donor will be convinced that sustainability is built into the core of the project. The implementing organization will give the impression to the community that is the owner of the project and it has to continue implementing it even after they have withdrawn/project ended.

» Conclusion: Every proposal should have a concluding paragraph or two. This is a good place to call attention to the future, after the grant is completed. If appropriate, the applicant organization should outline some of the follow up activities that might be undertaken to begin to prepare a prospective funder for a possible next request. This section is also the place to make a final appeal for the project. The applying NGO can briefly reiterate what it wants to do and why it is important.

40 Lisa Thompson-Smeddle, “Resource Mobilisation and Proposal Writing”.www.sustainabledevelopmentnetwork.com


Underscore why the organization needs funding to accomplish the proposed project. At this stage a bit of emotion may be used to solidify a case for the project.41

M+E

Project/ Output/ Outcome/

Solicited/Unsolicited

Focus Area

Criteria

Pre Proposal Planning

Proposal Writing

Before You Write

Understand the Problem The Context

The Stakeholders

Demographics

Needs

Know Yourself (Organisation) Identity

Track Record

S.W.O.T

Choose the Donor

Process

Structure

Executive Summary

Project Justification/ Rationale

Project Justification/ Rationale

Project Sustainabil ity

Budget

Needs

Assessm

ent

Organisational

Capacity A

ssessment

F ig 13: A Graphic I l lustration of Project Planning and Writing

Project Goal

Project Objective

Project Activities

Fig 13: A Graphic Illustration of Project Planning and Writing

41 Foundation Centre, “Proposal Writing Short Course”. Foundationcentre.org


» Budget: Budget is the most important part of any proposal. The budget depicts a clear picture of all expenditures involved in carrying out a project. Any project, right from its inception, requires several activities involving the financial aspect. Therefore, it becomes necessary to focus on the budget and to ensure that it is clear and all expenditures proposed are justified. A budget component can be very intimidating. However, knowing some basic principles of writing grants, such as how costs are presented, can make writing a grant less stressful.

Budget Preparation for Grants: Prepare the proposal budget in a way to make a very good impression on the proposal reviewer. Align your figures properly; double check your figures; include column headings, such as budget category, requested funds, local contributions and project total. Organize the budget so it is easy to read and understand:

Direct Costs: These are costs that are the most important component of a budget. It represents the funds the project is seeking from the funding source. The cost described below are considered direct costs:

Personnel: If a project requires staff costs, then it will be included as salary under this category. If it requires hiring new staff, it is good to check find out what is the standard remuneration accepted by similar staff for NGOs. State whether wages are based on annual salary or hourly wage. If hourly, show the breakdown of hours and weeks.

Travel: Many times travel can be included in the proposal’s budget. While travel expenses are heavily scrutinized item, there are ways to get them approved. Make sure to provide clear formulas and documentation for why travel is necessary. Include the cost for a plane ticket, the cost of a hotel per night and the number of nights, honorariums (payments made to consultants and outside technical expertise) and per diem or what is called daily subsistence allowance(DSA) that supports feeding and ancillary expenditures of staff and other participating beneficiaries of the project. DSAs defer across organisations so it is important to determine what can be acceptable as standard practice from other organisations or what is permissible by the donor agency. Also include hall hire and local transports where it is necessary. Be sure to use realistic costs.

Equipment: Funding sources often scrutinize the purchase of equipment. To help them understand equipment costs, provide them with documentation of the program need for the equipment. Equipment costs should be well defined and include specifications. For example, a high-speed photocopier may be included due to the volume of photocopied documents needed throughout the entire project. It is important to explain why this copier is necessary and cost saving.

Supplies: Funding sources qualify or define supplies differently. Always check with the funding source before proceeding with this section. It is also important to explain how the supplies will assist in running the program. It is also helpful to break down supplies into categories such as general office supplies, educational and training supplies and computer supplies.

In-Kind Contributions: These are goods or services that are donated to the organization. These services/contributions can often times be used as “match” by many funding sources. Examples include volunteers, use of a building and utilities, advertising, donation of books, pro bono professional services. The value of these services or goods is estimated based on their ‘market value’.

Indirect Costs for Grants: Indirect costs for grant (overhead) are costs associated with administration and facilities such as building costs, insurance, waste management e.t.c. Usually a percentage of the total direct costs can be reimbursed by a source only if an indirect cost rate has been negotiated and approved by the guarantor. Before including an indirect costs category in a budget, make sure to read the RFP and grant guidelines thoroughly.


Organization Name

Project Title

Duration of Project

Budget Item by Category Unit Cost Per UnitTotal Amount in USD

Overhead Cost (Cannot Exceed 10% of total Budget

0 0 0

0 0 0

Sub Total 0 0 0

Salary and Benefits

0 0 0

0 0 0

Sub Total 0 0 0

Fig 13: An Illustration of a Budget Spreadsheet.

» Appendices: Appendices enables the applicant organization to keep the body of the proposal a reasonable length while ensuring that the interested and questioning donor agency can get more details. It is also where additional document are provided(depending on requests from respective donors). Some useful appendices include annual report, logical framework, most recent audited statement, detailed organizational background and experience (that supports the credibility of the applicant organization to be awarded the grant), endorsements or letters of support, legal documents e.t.c.

Simulated Exercise:

Call for Proposal:

Conflict Aid, a Grant making foundation focusing on the area of peace and human security has issued a call for proposals for NGOs in West Africa. The Foundation focuses on sustainable peace and human security. It has four sectors namely Gender Empowerment, Early Warning and Response Mechanisms, Collaborative Dialogue and Governance. The Foundation encourages multiple benefit approaches which aim to have several impacts – Social, Political, Economic and Environment.

- Only small organisations are eligible to apply. Below are the selection criteria for this funding opportunity:

- Bring lasting and improvement to the living conditions and rights of women;

- Innovative Preventive actions that support Early warning mechanisms at State or Local levels;

- Be driven by the demands and needs of the local populations and those of the intervention area;


- Plan appropriate and concrete actions with measurable results;

- Be Participatory and in Partnership: Implementation is made in conjunction with identified partners and encourage their capacity building;

- Have a detailed global budget showing the split between the different funders including the Foundation. The foundation covers up to 10% administrative costs, inclusive of all personnel costs;

- Funding requests of USD $ 10,000 – USD $50,000 implemented over a 12 month period or less.

The Foundation will favour projects with local initiative and joint partnership.

Submission Deadline is 3 months from the date of this advertisement.

Your Task:

As the Program officer mandated by your organization to prepare the proposal to this call, how will you proceed?

Write a full proposal of not more than 10 pages in response to this call.


A proposal is a developed idea or plan by a prospective organisation submitted to a donor or grant making organisation which presents the potential ability/capacity of the organisation to solve a particular problem or set of problems.

A successful proposal is preceeded by a needs assessment of the problem identified and also an organisational capacity assessment (self examination) of the organisation to ascertain the ability of the organisation to successful execute the planned idea or program. It also involves a comprehensive understanding of the prospective donor agency and its criteria to mitigate the chances of rejection or failure of the submitted proposal.

Key elements of a good proposal include a good title; an executive summary of not more 2 pages; an introduction/background that explains the historical context of the problem to be solved; Justification or rationale for the project; the overall goal of the project; objectives of not more than 3-4; realisable activities linked to the achievement of the objective(s); Outputs/outcome of the project supporting the impact of the project as well as the measurable indicators of success of achieving the objectives; a proper monitoring and evaluation tool to continuously appraise the project in achieving its set objectives; sustainability plan beyond the life span of the project; and comprehensive budget that justifies the activities (in accordance to standard requirements from the donor agency).

Futher Reading:

» Ontario Healthy Communties Coalition. 2010. Strategies for Effective Proposal Writing. Ontario.

» Fundsforngos. 2012. Introduction to your NGO. www.fundsforngos.org

» Connie Peck. 1998. Sustainable Peace: The Role of the UN and Regional Organisations in Preventing Conflict. Maryland: Rowman and Littlefield Publishers Inc.


» Joanne Fritz. How to Write Goals and Objectives for Your Grant Proposals from “About.com Non Profit Charitable Organisations. Nonprofit.about.com. http://nonprofit.about.com/od/socialmedia/tp/tipsstartsocialnetworking.htm

» NCRA. 2004. A Guide to Fundraising and Proposal Writing. http://www.nrca.org/projects/R2RW%20CD%20-%2002/041/041.pdf

» Lisa Thompson-Smeddle. Resource Mobilisation and Proposal Writing. www.sustainabledevelopmentnetwork.com

SESSION 3: RESULT BASED PROJECT MANAGEMENT - LOGICAL FRAMEWORK APPROACH (LFA)


Tip for Trainer

Step 1: The trainer makes a presentation to participants on LFA using a combination of Multi Projector and Flipchart papers. It is advised that the trainer uses simple language and interactive discussions for this session due to the high level of technicality applied in LFA. As much as possible participants are encourgaged to ask questions and make contributions to facilitate experience sharing and learning.

Step 2: The use ofCase Studies from proposals aready generated from earlier group exercises or from experiences of participants in project management can be adopted to ehance practical appreciation of LFA. The trainer should be prepared to respond to participants comments and questions for clarification. This enables the trainer to measure and appreciate the participants understanding and knowledge of the session.

Step 3: Breaking the participants into groups of not more than 5 is encouraged for the simulated exercise provided in the handout. Because of the technicality of the exercise, it is advised to last at least 30minutes. Each group is expected to format their work using a laptop and then projected and presented at plenary by a representative for 10 minutes.


TRAINERS HANDOUT: RESULT BASED PROJECT MANAGEMENT-LOGICAL FRAMEWORK APPROACH

What is a Logical Framework Approach (LFA)?

LFA is a Result Based Project Management tool for the systematic management of projects and programmesthat focuses on results, not activities. It provides the tool for logically establishing project objectives and defining their causal relationships. Additionally, it describes external factors that influence success: assumptions for implementation and the risks confronting the project/programme. This tool has gained prominence globally as it is used (in one form or another) by most multi-lateral and bi-lateral aid agencies, international NGOs and by many partner governments for the management of development projects. It is a tool that has the power to communicate the essential elements of a complex project clearly and succintly throughout the project cycle. It is used to develop the overall design of a project, to improve


project implementation monitoring and to strengthen periodic project evaluation. In essence, the logframe is a ‘cause and effect’ model of project interventions to create desired impact for the beneficiaries.42

Developed in the late 1960s to assist the United States Agency for International Development (USAID) to improve its project planning and evaluation system, the Logical Framework Approach (LFA) was designed to address three basic concerns, namely that:

Planning was too vague, without clearlay defined objectives that could be used to monitor and evaluate the success (or failure) of a project;

Management and responsibities were unclear; and

Evaluation was often an adversarial process, because there was no common agreement as to what the project was really trying to achieve.

Even though different agencies/donors modify the formats, terminology and tools used in their LFA, the basic analytical principles have remained the same. It is a very effective analytical and management tool when understood and intelligently applied. However, it is not a substitute for experience and professional judgement and must also be complemented by appication of other specfici tools (such as Environmental Impact Assessment e.t.c) and through the application of working techniques which promote the effective participation of stakeholders.43

The Logical Framework is a simple tool which helps an organisation to:

» Organise its thinking

» Relate activities to expected results

» Set performance indicators

» Allocate responsibilities

» Communicate information on the project concisely and unambigously.

The framework or structure behind the LogFrame is a matrix. That is four rows and four columns.

Intervention Logic

Objectively Verifiable Indicators of Achievement (Performance Indicator)

Sources and Means of Verification

Assumption

GoalWhat is the overall Goal to which the project will contribute

What are the key indictors related to the overall goal?

What are the sources of information for these indicators?

Project Objective(s)

What are the specific objectives which the project shall achieve?

What are the quantitative or qualitative indicators showing whether and to what extent the project’s specific objectives are achieved?

What are the sources of information that exist or can be collected? What are the methods required to get this information?

What are the factors and conditions not under the direct control of the project which are necessary to achieve these objectives? What risks have to be considered?

42 World Bank, “The Logframe Handbook: A Logical Framework Approach to Project Cycle Management”. Middleburg. Team Technologies Inc.

43 Milica Delevic PhD for the Government of the Republic of Serbia, “Guide to the Logical Framework Approach. 2011. Belgrade. Global Prints.


Expected Results (output)

What are the concrete outputs envisaged to achieve the specific objectives? What are the envisaged effects and benefits of the projects? What improvements and changes will be produced by the project?

What are the indicators to measure whether and to what extent the project achieves the envisaged results and effect

What are the sources of information for these indicators?

What external factors and conditions must be realised to obtain the expected outputs and results on schedule.

Activities

What are the key activities to be carried out in what sequence in order to produce the expected results

Means: What are the means required to implement these activities e.g. personnel, equipment, training, supplies, operational facilities.

What are the sources of information about project progress?

What pre conditions are required before the project starts? What conditions outside of the projects direct control have to be present for the implementation of the planned activities.

Fig 14: A graphic illustration of logical framework plotted in a matrix. Source: The European

Commission’s Delegation to India, Bhutan, Nepal and the Maldives. http://www.

delind.cec.eu.int/en/csn/civil_society/eccp-logical_framework.xls

The Vertical Logic of LFA:

The logical framework’s structure is based on the concept of cause and effect. If something occurs or is achieved, then something else will result. By definition, each project described by a logical framework is based on this If/Then or cause-and-effect logic. In a well planned logical framework, at the lowests on the levels on the framework, it can be stated that if certain Activities are carried out, certain outputs will be expected. There should be the same logical relationship between the outputs and the objectives, and between the objectives and the goal. As the cause and effect linkages between objectives at the different levels is made stronger, a project desing will be improved. LFA ensures that the logic of a project is made explicit. It does not guarantee a good design becaue the validity of the cause and effect logic depends on the quality and experience of the design team.

Assumptions in Logical Framework:

Assumptions are statements about the uncertainty factors which may affect the link between each level of objectives. These may be external factors which cannot be controlled in a project or those which the project chooses not to control. It is referred to as the external logic of a project. Assumptions complete the ‘if/and/then’ logic. They describe the conditions which are needed to support the cause and effect link between each level. they are also known as the ‘sufficient conditions’. If cause and effect is the core concept of good project desing, necessary and sufficient conditions are the corollary. The necessary conditions describes the cause and effect relationship beween the Activity-to-Output, Output-to-Objective and the Objective-to-Goal for accomplishing project objectives. This is the internal logic, but it does not define the different conditions at each level for accomplishing the next higher level. These other conditions are the assumptions. It is the external logic. The objectives (necessary contitions) plus the assumptions (sufficient conditions) give a much clearer idea of the project design. By definition, the project team is


not responsible for Assumptions. These are outside their control. The team is responsible for producing Outputs. When Assumptions fail or change, this management agreement no longer applies. Assumptions are external conditions over which the project chooses not to exert or does not have control, but on which the accomplishement of objectives depends.44

Intervention Logic

Objectively Verifiable Indicators of Achievement (Performance Indicator)

Sources and Means of Verification

Assumption

Goal

Project Objective(s)

Expected Results (output)

Activities

IF THEN

IF

THEN

THEN

IF

Fig 15: A Graphic Illustration of the Causal Relationship of the intervention logic and

the assumptions of the project. Adapted from www.puntosud.org

Advantages of LFA:

» It brings together in one place a statement of all key components of a project or programme. Having all key components of projects or programme in systematic, concise and coherent way helps clarify and demonstrate the logic of how projects and programmes are expected to work. It can also help separate the various levels in the hierachy of objectives, and consequently ensure that inputs and outputs are not confused with each other or with objectives.

» It meets the requirements of good project design and enables posisble responses to past weaknesses in many designs. It can help ensure that fundamental questions are asked and weaknesses are analysed in order to provide decision makers with better and more relevant information.

» It is easy to learn and use.

» It does not add time or effort to project management, but reduces it. Like many other management tools the Logical Framework Approach has to be learnt before it can be effectively used. Once learnt however, it can save a lot of time.

» It can be used internally for design and appraisal process and be be used externally with consultants working for development organisations. The LFA can be used to help both design and appraise projects internally.

44 Centre for International Development and Training, “A Guide for Developing a Logical Framework”. Walsall. University of Wolverhampton.


» It anticipates implementation. The LFA helps set up project activities with a clear purpose. The approach facilitates common understanding and better communication between decision makers, managers and other parties involved in projects.

» It sets up a framework for monitoring and evaluation where planned and actual results can be compared. By having objectives and indicators of success clearly stated before the project starts the approach helps set up a framework for evaluation.

» It assists communication between project donors and implementators.

Limitations of the LFA:

» It is not a substitute for other technical, economic, social and environmental analyses it cannot replace use of professional qualified and experienced staff.

» Rigidity in project management may arise when objectives and external factors specified during design are over emphasised. Rigidity in project administration and management can sometimes arise when logical framework objectives and external factors specified during design are over emphasised.

» The whole culture of the logical framework can be ‘alien’. The jargon can be intimidating even for those familiar with its ‘culture’.

Simulated Exercise:

Based on the proposal developed and submitted to Conflict Aid following their earlier call for proposal, they have requested that your organization plot a logical framework to enable them properly appraise your organization’s capacity to achieve the objectives of the project. You have been assigned to prepare the project LFA by your organization. Your expected deliverables include:

A detailed LFA plotted in a matrix

A brief narrative detailing your analysis that supports the LFA developed.


The Logical Framework Approach (LFA) is a Result Based Project Management tool used to develop the overall design of a project, to improve project implementation monitoring and to strengthen periodic project evaluation.

The LFA uses a standard matrix that analyzes the vertical relationship between the activities and output, the outputs and the objectives and between the objectives and the goalGoal, Objective, Output of a planned project.

The causal relationship of goal, objective, output and activities is measured and interpreted in a matrix using performance indicators, means of verification and assumptions.

As the cause and effect linkages between objectives at the different levels is made stronger, a project design will be improved. LFA ensures that the logic of a project is made explicit.

Further Reading:

» World Bank. The Logframe Handbook: A Logical Framework Approach to Project Cycle Management. Middleburg. Team Technologies Inc.


» Centre for International Development and Training. A Guide for Developing a Logical Framework. Walsall. University of Wolverhampton.

» Milica Delevic Phd for the Government of the Republic of Serbia. 2011. Guide to the Logical Framework Approach. Belgrade: Global Prints.

» Department for International Development of the United Kingdom. 2002. Tools for Development: A Handbook for those Involved in Development Activity. www.dfid.gov.uk/pubs/files/toolsfordevelopment.pdf

SESSION 4: MONITORING AND EVALUATION (M+E)


Tip for Trainer

Step 1: Beginning the plenary session with a lecture using a multi media projector or flip chart paper for graphic and visual presentations will set the stage for interest and active involvement by participants. The trainer is advised to maintain interaction with the participants at all times to ensure they understand the terms/terminologies used during description. Eliciting the views of knowledge of the participants will enable the trainer measure their appreciation of the topic.

Step 2: One or two participants can be asked to volunteer to talk about their experience within their organistion on M+E. The key points of their experience sharing will be captured on a flip chart and form the basis for further interaction and claritication of the topic.



TRAINERS HANDOUT: MONITORING AND EVALUATION

What is Monitoring?

Monitoring is used to determine how well a programme is carried out at different levels and at what cost.45It is a continuous function that uses systematic collection of data on specified indicators to provide interested stakeholders of an ongoing development intervention with indication of the extent of progress and achievement of objectives and progress in the use of allocated funds.46It tracks changes that occur over time in terms of resource inputs, production, and use of services. It is an invaluable tool for good management and it provides a useful base for evaluation. It enables an organization to determine whether the resources it has available is sufficient and being well used, whether the capacity it has is sufficient and

45 Ministry of Social Development, Monitoring and Evaluation Division, “A Training Manual on Monitoring and Evaluation Concepts, Tools and Strategies for Social Sector Programmes Tools Series II”. 2003.

46 Glen M. Farrell, “Results-Based Monitoring and Evaluation at the Commonwealth of Learning: A Handbook”, Commonwealth of Learning. Vancouver. 2009


appropriate, and whether it is doing what it planned to do.47 Monitoring is relatively straight forward if right from the on set of an intervention, thought is given to developing indicators for the defined objectives. The data collected should be based on the agreed indicators. The information derived could be then be used to improve the activities. Routine collection of intervention data is necessary in a project life cycle. It helps to improve programme management and performance and it enables an organization to know how well a programme is doing. If lapses are detected midstream, measures could be taken to streamline them. Moreover, it facilitates accountability in terms of determining if established policies and procedures are adhered to.

Monitoring Involves:

» Establishing indicators of efficiency, effectiveness and impact;

» Setting up systems to collect information relating to these indicators;

» Collecting and recording the information;

» Analyzing the information;

Using the information to inform day-to-day management. Monitoring is an internal function in any project or organization.

What is Evaluation?

It is the use of social science methods to collect, analyze, interpret and communicate information about the effectiveness of social programmes, which are initiated to improve human conditions. Evaluation is not an ongoing process. It is an in-depth analysis, usually undertaken at an advanced point in a programme planning cycle, in order to answer some specific question(s) about the progress of a programme initiative such as the achievement of intermediate or long -term results; the reasons why a programme initiated did or did not succeed; to decide if a programme initiative should be continued. The information gleaned from evaluation studies contributes to an organisation’s overall monitoring strategy.

Evaluation involves:

Looking at what the project or organisation intended to achieve-what difference did it want to make? What impact did it want to make?;

Assessing its progress towards what it wanted to achieve, its impact targets;

Looking at the strategy of the project or organisation. Did it have a strategy? Was it effective in following its strategy? Did the strategy work? If not, why not?;

Looking at how it worked. Was there an efficient use of resources? What were the opportunity costs of the way it chose to work? How sustainable is the way in which the project or organisation works? What are the implications of the various stakeholders in the way the organisation works?;

With increasing emphasis on Results-Based Management, evaluation findings are being used as a management tool to determine if a programme should be continued, discontinued, improved, expanded or curtailed. It should be noted that in addition to using evaluation findings to improve programmes, evaluation could be conducted to contribute to social science knowledge.

47 Janet Shapiro, “Monitoring and Evaluation”, Civicus-World Alliance for Citizen Participation.


Need for Reliable Data:

Whatever the purpose, an evaluation should produce reliable data that can stand both internal and external scrutiny. Evaluation findings should guide programme managers and decisojn makers to make decisions to improve ongoing/future interventions. A fundamental principle, when considering undertaking an evaluation, is to aim for quality in the design of the study so that the findings can stand the test of time. Also evaluation must be credible, impartial and cost-effective.

Credibility: it is advised that the process for data collection be transparent. Key stakeholders must be consulted and their views must be taken into account when determining the questions to focus on. Most importantly, the core competences or the skills set of the evaluators must be sound.

Impartiality and Independence: Evaluators should remain impartial throughout the evaluation process. Above all, findings and conclusions should be free of personal biases. Judgements must be based on proven and reliable data that can withstand scrutiny.

Cost Effectiveness: The benefits of evaluation should outweigh the costs. The evaluation should be well tailored and focussed to minimise costs. Under most circumstances, the total cost of an evaluation should not exceed 10% of the annual expenditure on the programme being assessed.

Key Evaluation Issues – Evaluation can Focus on the following Issues:

Programme Relevance: Is the intervention still relevant in relation to the original problem? If yes how? And if not, why not?

Programme Design and Effectiveness: To what extent has the intervention met the stated objectives? What are the internal workings of the project?

Programme Efficiency: How cost effective were the various activities that were implemented? Could there be an alternative strategy to implement the intervention? If yes how? And if not, why not?

Catalytic Effect: Did the programme result in changes that were not ancitipated?

Programme Sustainability: Can the intervention survive when funding ceases? If yes, how? If not, why not? Does the community support the programme?

The type of evaluation to be undertaken is invariably determined by the uses of an evaluation findings. For instance, if the request comes from sponsors of the intervention, they may want to know whether the established policies and procedures are being followed as well as the ultimate effects of the intervention on the beneficiary group. If it comes from those who are managing the intervention, they might be interested in finding out about the internal workings of the intervention in terms of the timeliness and cost effectiveness of the activities implementd.

Remember this caveat: Keep the evaluation as focused and simple as possible. Too many questions could result in a superficial assessment and/or inefficient use of valuable time as well as human and financial resources.One cannot possibly undertake a thorough evaluation if appropriate mechanisms have not been put in place to facilitate the monitoring of the intervention on a regular and systematic basis. Without a good monitoring system it would be difficult to compare pre-intervention and post- intervention conditions to ascertain if an intervention has indeed made a difference in the lives of the beneficiaries.


Identifying Indicators:

Programme

Specific Project

Project Goal

Objective(s)

Output/Outcome

Activity

Result Based M+E

Process Based M+E

Indicators

Indicators

Indicators Monitor

Learn

Decide

Adjust

Implement

Implement

Plan

Decide

Learn

Evaluate

Fig 16: A Graphic I l lustration of a Result + Process Based Monitoring and Evaluation.© Ifeanyi Okechukwu

Fig 16: A Graphic Illustration of a Result + Process Based Monitoring and Evaluation. © Ifeanyi Okechukwu

Identifying Indicators:

An indicator is a measure of a concept or behaviour. An indicator is used as a road map to assess how far and the extent to which specific project objectives have or have not been attained. There are two types of indicators, namely process and results indicators. Process Indicators

» Process Indicators provide information on the activities that are being implemented in terms of types of activities, the number, who the activities are directed at, etc. These indicators provide information that would enable an organization to determine if an intervention is moving in the right direction in order to achieve the stated objectives. This type of information is collected throughout the life of the intervention. Examples of process indicators are: (i) Number of people who participated in a visited dialogue process from a conflict prone community. Process indicators are useful for monitoring. Data collected using process indicators help in determining the reasons for the success or failure of an intervention.48

» Result Indicators: These types of indicators are closely linked to the stated objectives of an intervention. They are meant to provide a framework for assessing whether or not as a result of the

48 Op cit


intervention there has been a visible change in the circumstances of the beneficiary population. The extent of change can be measured at the programme level or the population level. Results indicators are expressed as a percentage, ratio or proportion. It provides a basis for assessing the degree of change in relation to the beneficiaries and/or their environment. Although results indicators are meant to measure change, they should not be anticipative. For example: instead of “reduction in the number of teenage pregnancies” it is more appropriate to write “percentage of adolescent girls of 10-19 years old who have had babies in the last year”49

Simulated Exercise:

As part of its process leading to an approval for grant of a local applying NGO for a 12 month conflict mitigation project in Niger, Conflict Aid Foundation is seeking an M+E consultant that will design and infuse an effective M+E component to the considered project. You have been hired as an External Consultant to enable them achieve this. What strategies would you engage to perform this assignment?


Monitoring is a continuous function within a life cycle of a project that uses systematic collection of data on specified indicators to ascertain the extent of progress and achievement of objectives as well as the use of allocated funds.

Evaluation is an in-depth analysis, usually undertaken at an advanced point in a programme planning cycle, to determine the progress of a programme initiative which influences planning to achieve intermediate or long -term results

A successful M+E is predicated on clarified and structure indicators used as a road map to assess how far and the extent to which specific project objectives have or have not been attained.

Indicators are divided into process and result based indicators.

Further Reading:

» Search for Common Ground. 2006. Designing for Results: Integrating Monitoring and Evaluation in Conflict Transformation Programs. www.sfcg.org/documents/manualpart1.pdf

» Shapiro, Janet. 1996. Evaluation: Judgement Day or Management Tool? Olive

» CIVICUS. Monitoring and Evaluation. www.civicus.org/new/media/monitoring%20and%20Evaluation.pdf

» Ministry of Social Development, Monitoring and Evaluation Division. 2003. A Training Manual on Monitoring and Evaluation Concepts, Tools and Strategies for Social Sector Programmes Tools Series II. Mpsd.drupalgardens.com

» Glen M. Farrell. 2009. Result-Based Monitoring and Evaluation at the Commonwealth of Learning: A Handnook. Vancouver. Commonwealth of Learning.

» Sarah Kolltzow. 2013. Monitoring an Evaluation of Peacebuilding: The Role of New Media in General Peacebuilding Platform. Paper No.9. Geneva Centre on Conflict Development and Peacebuilding.

49 Op cit


Module 3Project Financial Management

WANEP • Module 3 - Project Financial Management 58

Contents:

» Session 1: Procurement Processes

» Session 2: Budgeting

» Session 3: Internal Control, Cash Management and Financial Reporting



1. To learn about the principle(s) behind procurement procedures for non profit organisations and its relevance to organisational management

2. To acquire skills for budgeting in project and admnistrative management for NGOs

3. To deepen knowledge of internal control, cash management and financial reporting for Non Profit Organisations.



SESSION 1: PROCUREMENT


Tip for Trainer

Step 1: The trainer begins the session with an interactive discussion with participants to share their experiences of knowledge on procurement. He/she writes their key highlights on a flipchart paper. Coloured stickers can also be used to differentiate the distinctions of awareness or understanding of participants on applied standard principles of procurement. On the basis of key highlights, the trainer can introduce the lecture that clarifies questions from the participants.

Step 2: The trainer makes a presentation of procurement procedures for using a multi media projector. A case study of an existing institutional procurement policy/system and be used to emphasis the key components of the system.




TRAINERS HANDOUT: PROCUREMENT

What is Procurement?

It is the acquisition of goods, services or works from an outside external source. It is favourable that the goods, services or works are appropariate and that they are procured at the best possible cost to meet the needs of the purchaser in terms of quality and quantity, time, and location.50 It often involves purchase planning, standards determination, specifications development, supplier research and selection, value analysis, financing, price negotiation, making the purchase, supply contract admnistration, inventory control and stores and disposals and other related functions.51

The principal hallmarks of procurement are economy, efficiency, fairness, reliability, transparency and accountability and ethical standards.

Economy: Procurement is a purchasing activity whose purpose is to give the purchaser best value for money. For complex purchases, value may imply more than just price, for example, since quality issues also need to be addressed. Morever, lowest initial price may not equate to lowest cost over the operating life of the item procured. But the basic point is the same: the ultimate purpose of sound procurement is to obtain maximum value for money.

Efficiency: The best procurement is simple and swift, producing positive results without protracted delays. In addition, efficiency implies practicality, especially in terms of compatibility with the admnistrative resources and professional capabilities of the purchasing entity and its procurement personnel.

Fairness: Good procurement is impartial, consistent and therefore reliable. It offers all interested contractors, suppliers and consultants a level playing field on which to compete and thereby, directly expands the purchaser’s options and opportunities

Transparency: Good procurement establishes and maintain rules and procedures that are accessible and unambigous. It is not only fair, but it seen to be fair.

Accountability and Ethical Standards: Good procurement holds its practitioners responsible for enforcing and obeying the rules. It makes them subject to challenge and to sanction, if appropriate, for neglecting or bending those rules. Accountability is at once a key inducement to individual and institutional probity, a key deterrent to collusion and corruption, and a key prerequisite for procurement credibility.

A sound procurement system is one that combines all the above elements. The desired impact is to inspire the confidence and willingness to compete of well qualified vendors. This directly and concretely benefits the purchasing entity and its constituents, responsive contractors and suppliers, and donor agencies providing project finance. It requires varied professional and technical know-how to establish, as well as discipline and determination to admnister.52

Non Profit Procurement Procedure(s): For non profit making organisations, efficient procurment procedure is predicated on good fiscal policies and procedures. These procedures vary widely depending on the organisation’s administrative and programme size. There is no “one size fits all” template that will work for all organisations. Within it organisational structure will be relatively varying operating procedures. However, there are what may be safely regarded as acceptable standards that convinces interested stakeholders especially grant making organisations of the level of risk of financial misappropriation of funds by an NGO. Maintaining meaningful and well considered procurement policy and procedure is a critical component of a strong financial management system. They are used to establish an organisation’s internal controls

50 Wikipedia, www.wikipedia.org/wiki/procurement

51 BusinessDictionary.com. www.businessdictionary.com/definition/procurement.html

52 Bureau of Public Procurement (BPP), “ Procurement Procedures Manual for Public Procurement in Nigeria”. Abuja. Federal Republic of Nigeria. 2011.


and for ensuring compliance with regulatory standards, as many non profits funders expect grantees to comply with specific policy and procedure guidelines. 53

Standard Operating Procedure (SOP) for Procurement:

Most procurement procedures for non profit usually consist of the some or all the following elements:

a. Small Purchase Procedures

b. Competitive Sealed Bids

c. Competitive Negotiation

d. Non Competitive Negotiation

Small Purchases: These are purchases which are within a minimal “X” amount requiring quotations from three different vendors who submit their invoice for consideration. A memorandum will be prepared setting forth the procurement method used which may include vendors contacted and the prices obtained. Efforts are usually made to get the lowest and best price. The process of line approval is also clearly recorded and filed.

Competitive Sealed Bids: Bidding will be employed when detailed specifications for the goods or services to be procured can be prepared and the primary basis for award is cost. When the cost of a contract, lease or other agreement for materials, supplies, equipment or contractual services, other than those personal or professional, exceeds an “X” amount, an Invitiation for Bids (IFB) notice will generally be prepared. This notice is published at least once in a Newspaper, the official newspaper of general circulation in the service area. This newspaper notice will appear not less than seven (7) days and not more than twenty-one (21) days before the due date for bid proposals. The non profit organisation may also solicit sealded bids from responsible prospective suppliers by sending them a copy of such notice. The IFB will include a complete, accurate and realistic specification and description of the goods or services to be procured, the bid deposit, payment bond and bond performance required (if applicable), the location where bid forms and specifications may be secured, the time and place for opening bids, and whether the bid award will be made on the basis of the lowest price or the lowest evaluated price. If the lowest evaluated price is used, the measurable criteria to be used must be stated in the IFB. Sealed bids will be opened in public at the time and place in the IFBs. The bids will be tabulated at the time of the bid opening. The non profit will make the decision as to whom the contract shall be awarded. After the bid award is made by the non profit organisation, a contract will be prepared for execution by the successful bidder. After the contract is signed, all bid deposits will be returned to all unsuccessful bidders. A non profit may cancel an IFB or reject all bids if it is determined that such is the best interest of non profit organisation. Bidders will be notified in writing of such cancellation or rejection. The organisation will allow a vendor to withdraw a bid if requested at any time prior to the bid opening. Bids received after the time set for bid opening shall be returned to the vendor unopened.

Non Competitive Negotiations: This may be used for procurement in the excess of “X” amount of money when bidding or competitive negotiations are not feasible. An NGO may purchase goods and services through non competitive negotiations when it is determined in writing by the designated administratie personnel that competitive negotitiation or bidding is not feasible and that:

1. An emergency exists which will cause public harm as a result of the delay caused by following competitive procedures, or

2. The product or service can be obtained only from one source, or

53 Compass Point, “ Non Profit Policies and Procedures: A Template and Guide” June 2012.


3. The contract is for the purchase of perishable items purchased on a weekly or more frequent basis or

4. Only one satisfactory proposal is received through Request for Proposal (RFP) or Request For Quotation (RFQ), or

5. The State has authorised the particular type of noncompetitive negotiation

Procurement by noncompetitive negotiation requires the strictest attention to the observation of impartiality toward all suppliers. The Non Profit Organisation must approve all procurements by non competitive negotiation when only one supplier is involved or only one bid or response to an RFP/RFQ is received. 54

is received. 54

Simulated Exercises:

Conflict Aid Foundation recently awarded a grant of USD $2 million as institutional support to facilitate its work of peacebuilding across its National Networks in West between 2011-2013. A significant aspect of the support was disbursement by WANEP to its Networks for procurement of equipment 54 Procurement Policy. Stewart B. Mckinney Homeless Assistance Act. https://www.kyhousing.org/…/nonprofitprocurementpolicy.doc?n=8622

Procurement

Determination of Requirements

1

2 Source Determination

Vendor Selection 3

PO Processing 4

PO Monitoring 5

Goods Receipt 6

Invoice Verif ication

7

Payment Processing 8

Fig 17: A Graphic I l lustration of Procurement Cycle.Adopted from sapmm.wikidot.com

Procurement

Fig 17: A Graphic Illustration of Procurement Cycle.Adopted from sapmm.wikidot.com

Simulated Exercises:

Conflict Aid Foundation recently awarded a grant of USD $2 million as institutional support to facilitate its work of peacebuilding across its National Networks in West between 2011-2013. A significant aspect of the support was disbursement by WANEP to its Networks for procurement of equipment to enhance its operations in the region. However, the Networks final financial report to Conflict Aid has been queried for inconsistency in its procurement system. Under the Contract with WANEP, equipment beyond USD $2,000 were subject to competitive sealed bid which was not adhered to by the National Networks.

Yours Task: You have been hired as an External Consultant by Conflict Aid to properly assess the situation to determine the defaults and recommend expectations required from WANEP as part of its Standard Operating Systems between the regional office and the National Networks. Also recommend to Conflict Aid the possible options for future contract with WANEP in relation to procurement procedures.

54 Procurement Policy. Stewart B. Mckinney Homeless Assistance Act. https://www.kyhousing.org/…/nonprofitprocurementpolicy.doc?n=8622



Procurement is defined as the acquisition of appropriate good and services at the best possible cost to meet the needs of a purchaser in terms of quality, quantity, time and location.

For Non Profit making organisations, maintaining meaningful and well considered procurement policy and procedure is a critical component of a strong financial management system. It facilitates disciplined financial internal controls and compliance with regulatory standards which boosts the confidence and trusts of donor agencies of low risk to financial misappropriation.

Basic procurement standards expected amongst NGOs to forestall corruption and financial embezzlement include small purchase procedures; competitive sealed bids; competitive negotiation and non competitive negotiation.

Further Reading:

Bureau of Public Procurement (BPP). 2011. Procurement Procedures Manual for Public Procurement in Nigeria. Abuja. Federal Republic of Nigeria.

Compass Point. 2012. Non Profit Policies and Procedures: A Template and Guide. http://ww.compasspoint.org/sites/default/files/documents/Guide%20to%Fiscal%20Policies%20and%20%20Procedures.pdf

Procurement Policy. Stewart B. Mckinney Homeless Assistane Act. https://www.kyhousing.org/…/nonprofitprocurementpolicy.doc?n=8622

Russell Darnall and John M. Preston. Project Management: From Simple to Complex, V.1.0. catalog.flatworldknowledge.com/bookhub/reader/16?e=fwk-38087-ch12_s04

SESSION 2: BUDGETING


Tip for Trainer

Step 1: The trainer begins the session with an interactive discussion with participants on the process of budgeting. He/she seeks the understanding of the participants on their definition of a budget. This is written on a flip chart paper which forms the basis for further discussion and experience sharing on budgeting by participation within their various organisations/institutions.

Step 2: The trainer uses a lecture session to provide basic knowledge about budgeting processes with a multi media projector. An example of a budget template is projected to explain further how budgeting is utilised for organisational planning and financing.




TRAINERS HANDOUT: BUDGETING

What is Budgeting?

It is the putting together a realistic financial plan for an organisation.55 For non profit making organisations, it is a valuable accounting and planning tool that assists the board, trustees and management to make allocation decisions of funds and provides a transparency to donors. It helps guide future fundraising efforts. The organisations uses the budget to plan by setting organisational goals and determining priorities. These are outlined in the srategic plan. The organisation then determines the amount needed to carry out those goals and priorities, and this informaiton is reflected in the annual operating budget. Budget is a process. It enables an organisation make use of available facts to build reasonable assumptions about the future, projecting forward on what will be flowing out of the organiasation in the way of expenses. These financial projections are estimates that is well thought out using historical data as well as what it known about foreseeable future events. During the budgeting process, an organisation takes similar items and estimate the amount that will either be spend (expenses) or received as income (revenue) over a period of time. Budget must be timely and accurate. They are prepared with a lot of thought, time and effort and the approved budget must then be reviewed throughout the year. The organisation as a whole must agree to the budget cycle and the priorities and goals of the organisation as reflected in financial terms in the annual budget. The approved budget forms the basis for action. The draft budget should be provided to the Board of Directors/Trustees/Management in advace of the appraisal/approval meeting so they have ample time to review. Once the budget has been approved, it is usually passed over to the responsible personnel in an organisation for management and implementation.56

Preparing a budget for a not-for-profit organisation can be on a small scale or a much bigger scale and the complexity is affected by the size and nature of the programs, size of the budget and number of funders and employees. 57

Types and Ways of Budgeting:58

Operating Budget – Reflects projections of revenue and expenses over a specific time period, usually a one year period. It will include revenues such as grants and fees for services and operating expenses such as salaries and program expenses. This is sometimes referred to as annual budget

Capital Budget – This budget usually relates to the acquisition of buildings or equipment and includes major purchases or acquisitions. It shows the costs of the purchase and the source of funding to cover the costs.

Program Budget – A budget is prepared for each program or service that you provide to your clients. Most not-for-profits have more than one program

Line Item Budgeting-Uses the previous year’s budget category actual amounts as the starting point and then reviews each category

Zero Based Budgeting – This type of budgeting is often referred to as budgetting from the bottom up. It starts at zero and compiles a budget from scratch with input from many people within an organisation. Revenue and expenses are based solely on future events that are expected to occur and not on what was budgeted in prior periods.

Cash Budget or Projection – Based on cash coming in and cash going out for a specific period of time

55 Bridget Hartness, “The Important Role of Budgeting in Non-Profit Organisations”. Unpublished. 2009

56 Alberta Culture and Community Spirit, “Budgeting for Not-for-Profit Organisations”. Government of Alberta. 2009

57 op cit

58 op cit


Steps Involved in Budgeting59

1. Gather Budget Information:

» Ask for information and direction

» Obtain input from key stakeholders

» Link the budget to the organisation’s goals and priorties

» Gather information from prior period(s).

2. Prepare the Budget

» Use facts and document assumptions

» Facts plus assumptions equals projections

» Allow plenty of time to think things through

» Forecast the revenues and compare to your estimated expenses

» Follow the financial policies and budget guidelines of the organisation

» Identify fixed and variable costs

» Be realistic

3. Receive Approval

» Finalise the budget and present to the board for approval

» Be organised when presenting the budget and be prepared to answer questions

» Make adjustment if new information comes to light during the presentation

» Communicate the approved budget within the organisation

4. Monitor and Evaluate the Approved Budget

» Identify and review variances

» Determine reasons for significant variances

» Determine wheter the organisation is on track

» Review information monthly and be accountable

» Manage the budget and take corrective action if needed

» Begin preparing information for the next budget cycle

Budget Preparation60

The budget should coincide with the organisation’s normal annual financial reporting period. It is important to start the budget preparation process early as it will always take longer than anticipated. A budget calendar with timelines and due dates for key pieces of the budget process is developed. Those involved in the collaborative process must know these target dates and the implication if the dates are not met. Common 59 op cit

60 op cit


sense and good judgement are essential to the preparation of a well thought out budget. This is supported by keeping good notes on facts and assumptions made as it is invaluable infromation in subsequent budget preparations. Familiarity with a previous year’s data and events is key. Budget preparation is a collective effort by all relevant personnel in an organisation and therefore it is important to take time to obtain information from the personnel. A fringe benefit of involving many people in a budget process is a sense of buy–in. As a budget preparation cycle commences prior to the completion of an existing year, it is imporatnt to be creative and reasonable in estimating revenues and expenses. A good budget is prepared using historical and other data and is based on expectations in the upcoming year.

Budgeting Terminology

Assumption – An explanation of the basis for determining an amount used in the budget e.g. salary increases for the year were calculated at 5% based on the previous year average of all salary increases.

Cash Flow Projection – Projected cash transactions for the upcoming period. This projection is often done monthly and starts with cash on hand plus cash reciepts expected less cash disbursements.

Chart of Accounts – A listing of financial accounts used by the organisation and sorted/numbered based on the type of account e.g. assets, liabiilties, revenues, expenses and net assets

Expenses – The costs of doing business e.g. salaries and wages, office supplies and utilities expenses.

Facts – What is known to be true.

Plan – Well thought out ideas of future actions based on experience from the past, current information and assumptions about the future.

Revenue – Money coming into the organisation from sources such as fees, grants and interest income.

Variable costs – Costs that are sensitive to changes in revenue e.g. the total cost of meals depends on the number of clients.

Variance – The difference between the budgeted amount and the actual amount

Budget Monitoring61

On a montly basis the relevant financial personnel in an organisation should be comparing the budgeted amounts for each category with actual figures. By doing this he/shecan compare what was planned to happen with what actually happened. The financial policy determines the type, frequency and nature of reporting necessary to provide good information on the budget figures versus actual revenues and expenditures. This is done by comparing each category and providing variance information. It is the board/trustee/management’s responsibility to review and question significant variances between budgeted amounts and actual amounts. It there is a significant variance, it raises questions whether there is a readily apparent reason for the difference. Is there need to seek further answers before it can be determined why it happened? Is there something in the next budgeting cycle that could be done differently to provide more accurate figures. Has the Board/Trustees/Management approved an expenditure that was not budgeted for?

By monitoring a budget, the organisation can track whether they are achieving thegoals and priorities set out for the organisation.

61 op cit


Benefits of Budgeting:62

» If not already established, budgeting can force an organisation to set priorities and goals

» Planning assists the organisation to control expenditures and forecast sources and timing of revenues

» The budgeting process forces an organisation not only to have a plan but to have deadlines for planning

» Budgeting can reduce, to some extent, the need to constantly be reactive as the budgeting process is a proactive approach.

» Good budgeting practices ensure that the organisation defines budgeting roles and responsbilities and sets these out in policies

» Monitoring the budget helps to ensure that funds are available for all planned expenditures. It also lets an organisation know the current state of its finances and helps to control spending

» Budgeting facilitates monitoring, evaluation and performance measurement.

» The budget can be used as a communication tool for the organisation. Adherence to budgets can be used as an assessment tool for performance reviews and in some cases have an impact on salary increases.

Budget Format

The main heading of a budget should always contain the organistion’s name and period covered. Revenue and expense items are then listed by category. Ideally, total revenues and total expenses should always equal when a budget is prepared, unless it is planned for a specific deficit or surplus amount.

WANEP

Budget to Actual

For 6 Month Period January - June 2014

Approved( Jan - Dec 2014)

Current Month (Feb) YTD (Jan-June)

Annual Budget Actual Actual

Revenue $ $ $

Fees 5,000 500 3,000.00

Grants 1,000,000 100,000 300,000.00

Other revenue 50,000 3,000 5,000.00

Total Revenue 1,050,000 103,000 308,000.00

Expenses

Salaries and Wages 420,000 30,000 100,000.00

Membership dues 3,500 200 800.00

Board/Committees 6,000 600 1,500.00

Rent 12,000 2,000 3,000.00

62 op cit


Utilities 6,000 500 1,500.00

Miscellanous 4,000 200 4,000.00

Volunteers 3,500 333 700.00

Total expenses 455,000 33,833 111,500.00

Surplus/Deficit 0 69,167 196,500.00

Fig 18: A graphic illustration of an annual budget with actuals

Simulated Exercise:

As part of its appraisal for grant approval, Conflict Aid Foundation has requested your organisation to send its Annual budget. The budget is expected to be comprehensive and detailed to contain all revenues and expenditures for a 12 month period. As the finance manager of the organisation, you have been asked to draw up the budget.


A budget is an accounting and financial plan that enables an organisation set goals and detrmines priorities for its operations. It is an estimate that is well thought out using historical data as well as what is known about foreseable future events.

Basic steps in budgeting include gathering budget information; preparing the budget; receiving approval; monitoring and evaluating approved budget.

Benefits of budgeting include

» Planning which assists the organisation to control expenditures and forecast sources and timing of revenues

» Forcing an organisation not only to have a plan but to have deadlinesfor planning

Further Reading:

» Hartness Bridget. 2009. The Important Role of Budgeting in Non-Profit Organisation. Unpublished.

» Alberta Culture and Community Spirit. 2009. Budgeting for Not-for-Profit Organisations. Government of Alberta

» Virginia Society of Certified Public Accountants. 2011. Budgeting: A Guide for Small and Non Profit Organsiations. Virginia. CPA


SESSION 3: INTERNAL CONTROL, CASH MANAGMEMENT AND FINANCIAL REPORTING


Tip for Trainer

Step 1: The Trainer introduces the session with a lecture using a multi media projector or flip chart paper. Participants are engaged on their practical knowledge using their experiences as discussion points for further interaction and clarification. Eliciting the views of knowledge of the participants will enable the trainer measure their appreciation of the topic.

Step 2: A case study is presented by the trainer to further discuss the types of financial reporting. This will help participants appreciate the format and reasons behind financial reporting for non profit organisations. Due to the technicality of the session, it is recommended that it is divided into two sub sections to maintain concentration and understanding of participants. Ice breakers or short breaks can be utilised by the trainer. Interactive discussion is encouraged for active participation.



TRAINERS HANDOUT: INTERNAL CONTROL, CASH MANAGEMENT AND FINANCIAL REPORT

What is Internal Control?

It represents an organisation’s plans, methods, and procedures used to meet its missions, goals and objectives and serves as the first line of defense in safeguarding assets and preventing and detecting errors, fruad, waste, abuse and mismanagement. Internal control provide reasonable assurance that an organisation’s objectives are achieved through:

1. Effective and efficient operations

2. Reliable financial reporting

3. Compliance with laws and regulations.

Safeguarding of assets is a subset of all these objectives. The term “reasonable assurance” is important because no matter how well-designed and operated, internal control cannot provide abosolute assurance that agency objectives will be met. Cost benefit is an important concept to internal control considerations. Internal control is very broad and encompasses all controls within an orgnaisation, covering the entire mission and operations, not just financial operations.63 Internal control is designed to provide reasonable assurance that operations are effective and efficient, that financial information is reliable and organisational conditions have been met. If proper internal controls are not in place, there is a high risk that funds will not 63 United States Government Accountability Office, “ Financial Management: Effective Internal Control is Key to Accountability”,

Statement of Jeffery C. Steinhoff, Managing Director, Financial Management and Assurance before the subcommittee on Government Management, Finance and Accountability Committee on Government Reform, House of Representative. February 16, 2005.


be spent efficiently as contained in financial policies of the organisation. Assets may be lost and the use of funds may not be properly accounted for.

Basic Tips for Proper Internal Control:64

Internal control is an ongoing process which requires the continous attention of management. Tips to ensure this include the following:

» No Single Transaction or Chain of Transaction is in the hands of a single person.

A transaction or chain of transaction may often inolve many different tasks. By assigning these tasks to different people, recipient will reduce the risk of individuals being in a position to commit fraud or conceal errors in the normal course of their duties.

Examples of activities that can usefully be segregated include –

Physical control of assets versus verification tasks (for example, cash custody versus cash reconciiation tasks;

Management tasks versus authorisation tasks (for example, following procurement procedures versus authorising the contract with the suppier);

Management tasks versus accounting tasks (for example, approving the purchase invoice versus accounting for it);

Accounting tasks versus payment tasks (for example, preparing payment versus signing the bank transfer order);

» Consider the most Effective Way of Segregating Tasks: There may be several ways of segregating tasks, and some may be more effective than others. Recipients should take the time to think about the most effective way of segregating tasks, depending on the nature of a project. Consider the most effective way of segregating duties. It may be possible to organise the tasks so that the individuals performing them will control each other. This would enhance controls and mitigate risks.

» Foresee Effective Approval Points: Appropriate authorisation procedures enhance controls. Identify approval points that are relevant to a project or transaction and assign responsibility for carrying out such tasks to the most appropriate individuals. These individuals must understand that they are responsible for checking anything they approve.

» Staff must Understand their Responsibilities: For the segregation of duties to work as intended, every person concerned must understand what his/her responsibilities are. To avoid misunderstandings, it is important to describe all responsibilities and tasks in writing, for example by means of written job description; a clear organisation chart showing responsibilities and tasks; descriptions (or flow-charts) of the intended flow of transactions, indicating control points and the frequency of controls. These line responsibilities should be included in an organisational finance management/control policy. Organisations with few staff may find it difficult to segregate duties. However a minimum level of segregation (for example, separation between the most important functions such as authorisation and accounting) is needed.

Advantages of Internal Control:

The primary foundation of a good internal control system is the recipients own internal environment as set up by the recipient’s management. This control environment includes:

64 Financial Management Toolkit for Recipients of EU Funds for External Actions. http://ec.europa.eu/europeaid/financial_management_toolkit/


a. Integrity, ethical values and the behaviours of key executives;

b. Management’s operating style

c. Management’s commitment and competence

d. The organisational structure and assignment of responsbilities and authority;

e. Human resources policies and practice.

An internal assessment tool of an organization

Accounting system Yes No N/A Comments

Are the duties of accounting personnel of the organisation defined in:

a. In a written policy manual?

b. By job description

Is there a chart:c. The accounts department?

d. The organisation?

Accounting Manual:e. Does the manual define who has approval

authority and any limits of authority?

f. Provide guidelines for controlling expenditures

g. A chart of accounts

Does the accounting system provide for:h. Accumulating and recording expenditures

by budget cost category and by grant?

i. Are monthly financial statements prepared?

Balance sheet Revenue/expenditure

Comparison of budget to expenditures

Does the organisation prepare audited financial statements and have audit conducted annually?

Does the organisation have a written allocation plan for indirect costs and/or a negotiated cost rate?


Accounting system Yes No N/A Comments

Are there written procedures maintained for governing the maintenance of accounting records?

j. Reconciliation of subsidiaries to control accounts

Journal entries are approved and explained with k. supporting documentation?

l. Approval authority of journal entries?

m. Transactions dated for the date of entry into the system?

n. Accrual accounts provide adequate control over income and expense?

Cash Management:

Every organisation’s primary financial objective is to ensure that financial resources are available when needed(timing), as needed (amount), and at reasonable cost (cost-effectiveness), and that once mobilised, these resources are protected from impairment and spent according to mission and donor purposes. The reality of many non profit organisations is quite different: recurrent cash crunches respresenting a mismatch in timing or amount, or worse – perhaps an unsolvable cash crisis that leads to high cost fundraising, asset sale or borrowing episodes. For others, fraud or mismanagement lead to misspending of funds, and the organisation falls short of doing all it could in reaching its mission or complying with donors’ intent. This can only be remedied by financial management proficiency. Proficient financial management includes using the best available methods and tools to achieve the primary financial objective of prudence and management effectiveness.

The road map toward financial management proficiency includes practical help with:

» Defining the appropriate financial target for an orgnanisation;

» Cash planning;

» Setting liquidity policies, including those for cash reserves, operating reserves, and strategic reserves;

» Tapping sources of cash to improve cash flow;

» Gathering cash efficiently;

» Mobilising and controlling cash;

» Disbursing cash efficiently while averting fraud;

» Managing bank relationshp;

» Investing for the short term;

Most non profit organisations indulge in break even financial target (revenues equal to expenses each year, or a “balanced budget”) or what is somewhat better, a small profit (“net surplus”) target. However, an


organisation can have a cash crunch or cash crisis when pursuing either break-even or small net profit, and may not properly manage its investments or borrowing if not pursuing a liquidity target.

Non profits also face challenges reconciling the importance of forecasting organisation’s cash flow and cash position. The appreciation of this need is often weak. It is assumed that budget projection should suffice. However, this should be supported by organisation’s revenues and expenses done on an accrual basis. An operating budget is not the same as a cash budget. For instance, in an actual of an organisation’s operating results over a two year period, as capatured by its year end statement of activity report. The Statement of Activity can be thought of as an “income statement”. Although slightly different from an operating budget, the Statement of Activity shows how an organisation’s revenues and expenses (whether included in a budget or not) for the the period just ended. It does include the results of some non operating activities – such as unrealizable investment gains and losses that may not be included in the budget. It provides a good idea of why changes in a cash position can vary greatly from an operating results and especially from reported change in net assets.

The management of cash flow is to ensure that an organisation achieves its target cash position. Keep “an eye on the ball” means that it has two focuses: cash flow and cash position. Well run businesses recognise that cash is the lifeblood of a business and the engine of value for shareholders. For non profit organisations, this is even more vital as some of the financing sources available to businesses are unavailable or available in smaller amounts to non profits. They do not have the ability to issue stock to raise capital, and short term borrowing and long term bonds are restricted by organisation policy and/or lender credit standards.65

Good Practices in Cash Flow Management:66

Know your cash balance each day. Do a daily bank reconciliation, if necessary;

Develop an annual balanced budget by month;

Plan for the seasonal fluctuations in your support and expenses;

Develop a rolling weekly cash flow plan of expected receipts and payments;

For weekly cash flow plan, forecast between four to six weeks;

Include major categories of support and expenses (including payroll weeks, debt payment and monthly expenses);

Carefully plan capital expenditures and related funding sources;

Reconcile annual budget to weekly cash flow plan to ensure that many small overhead are not overlooked that could cause unpleasant suprises;

Plan special events to be self-fundinng whenever possible;

Know how many days of cash to fund operations on hand, and set goals to ensure continued solvency;

Build contigencies into your plans to anticipate unexpected interruptions in cash reciepts;

Maintain a strong relationship with your banker;

Share cash monitoring tools with appropriate personnel and board members;

Seek outside assistance if necessary to review this cash planning practices;

65 John Zietlow, Alan Seidner, “ Cash and Investment Management for Non Profit Organisations”, Johnwiley and Sons Inc. 2007. New Jersey.

66 Gilliam Coble and Moser, “Cash Management Best Practices for Non Profits” www.gcmllp.com


Financial Reporting:

Financial reporting must serve both the interests of internal users and interest of external stakeholders.

Internal Financial Reporting:67

Internally, staff members of organizations are both creators and user of financial reports. Finance staff collects the appropriate data, manage the associated information systems and create financial reports. Managers responsible for financial integrity, risk, quality, program delivery and other key internal responsibilities use these reports in fulfilling their job responsibilities. Certain financial reports are submitted to the board and/or board committees. Financial reporting to the board of an non profit organization tends to follow a natural cycle -

» The budget for coming year (prepared by management, usually influenced by, but not idential to, management’s year end estimates from the preceding year and other information);

» The audited financial statements for the previous year (issued usually in the first or second quarter of the next fiscal year, upon completion of the external auditor’s work on the non profit orgnisation’s financial statements);

» Internal in-year financial statements to report on actual results compared to the budget, often including projected results to year-end (prepared by management)

Directors can expect to review each of these types of financial reports at various points in time. The dates in the “calendar year” depend on the non profit organisation’s fiscal year-end. The fiscal year is the 12 month period used for calculating the figures in an annual financial statement. The fiscal year may not coincide with the normal calendar year.

External Reporting to Stakeholders: 68

Not for profit organisations have many stakeholders and each one has an interest in the financial affairs of the organisation. All stakeholders have a common interest in areas such as:

» The protection of the assets entrusted to the organisation; and

» The efficient and effective use of the organisation’s resources in furtherance of its purpose.

Some Stakeholders have Quite Specific Interests. For example:69

» Funders (e.g., governments or foundations) want assurances that their contributions to the organisation have been used in accordance with the funding submission and subsequent approval;

» Donors (particularly major donors) want assurances that their contributions have been applied according to their wishes;

» Members have an interest in how their fees have been deployed and more generally in how the organisation is performing;

The Roles and Responsibilities associated with Financial Reporting:70

Responsibility for an organisation’s financial reporting is shared among three parties – management, the board and the external auditor as follows:

67 Chartered Professional Accountants of Canada, “ A Guide to Financial Statements of Not-For-Profit Organisations. Toronto. 2013.

68 Op cit

69 Op cit

70 Op cit


» Management, which is responsible for preparing financial reports;

» The board, which is responsible for overseeing management and its financial reporting processes and satisfying itself as to the appropriateness of financial reports for those outside the organisation; and

» The auditor, who is responsible for making an independent assessment of the financial statements, and giving a professional opinion on whether they give a fair presentation of the organisation’s financial position and results of operations.

Each party relies on thework of the other two in discharging its responsibilitiies. Each one brings a unique perspective to the preparation of financial reports:

» Management has an intimate understanding of the organisation’s activities and plans; management also exercises judgement on how certain items are accounted for in the financial reports:

» The board offers a high level, strategic view of the organisation, coupled with due diligence duties with respect to internal policies, procedures and processes, and an accoutability to external stakeholders; and

» The auditor brings a different level of financial expertise that may not exist within the organisation; more importantly, the auditor brings an outside, independent perspective on the organisation’s financial affairs

Management is responsible for preparing financial reports. The perspective provided by the auditor and the board could not exist without the management first preparing the reports for these two other parties to consider. Management is also responsible for developing internal financial controls. Robust internal controls are essential to the integrity of financial reporting. The board has an obligation to pay close attention to the details of management’s approach to internal controls and to satisfy itself that all appropriate areas have been covered to minimise the risk of financial mismanagement or fraud. In the process of performing the independent external audit, the auditor will expect management to sign a “representative letter”. This letter confirms, among other things, that the financial information provided to the auditor is, to the best knowledge of the signatories, complete and that there has been full disclosure of all material financial matters.

The Relationship between the Board and the Auditor:71

A signficant underpinning of external financial reporting is that the information be credible. Users must have a strong level of assurance that financial information is a fair presentation of the organisation’s affairs. The annual audited financial statements provide key measure of accountabilitiy and control for not-for-profit organisations. The auditor, with a mandate to directly inspect the books and records of the organisation, provides an important check on the presentation of financial information by management. The choice of the auditor and the reporting relationship for the auditor is therefore key considerations. The board selects the auditor and recommends the appointment of the auditor for approval of the organisation’s members at the Annual General Meeting. Governance best practices for not-for-profit organisations dictate that the auditor reports directly to a committee of the baord (in some organisations, directly to the board). The auditor is also expected as a matter of best practices to meet in ‘camera’ with the board committee (or the board as a whole), without management present.

Financial Statements:72

There are two key types of financial statements that directors will encounter most frequently, whether as part of the budgeting process, in-year monitoring of results or the review of the external auditor’s formal

71 Op cit

72 Op cit


financial statements. These are Statement of Operations for a period of time and Statement of Financial Position.

Statement of Operations:73 This summarises revenues and expenditures over a period of time. It also shows the net balance between the two: in other words, the Excess (or Deficiency) of Revenues over Expenditures for the period. Based on the non profit organisation’s chart of accounts, the statement of operations organises revenues and expenditures in various categories. Revenues are organised according to the source of funds (e.g. salaries, rents, supplies), by function (e.g., program delivery, admnistration, fundraiding) or by program (e.g., children’s programs, youth programs, adult programs), usually listed from largets currency value to the smallest. Management needs to develop an expenditure listing that is both short enough to digest (typically less than one page) and long enough to provide insight into the majore types of expenditures. The last line of the statement of operations is the Excess (or Deficiency) of Revenues over Expenditures. The objective of not-for-profit organisations is, of course, not to have a “profit” i.e., an excess of revenues over expenditures; indeed, this is quite evident from their “not-for-profit” status. On that basis, not-for-profit organisations are expected to spend whatever revenues are generated on program delivery; however, a small operating surplus, to buffer against unforseen eventualities, is not unreasonable.

Sample of Statement of Operations

WEST AFRICA NETWORK FOR PEACEBUILDING

STATEMENT OF OPERATIONS For the Current Year Ended December 31

Current Previous

Year Year

Revenues $000 $000

Government Grants 8,700 8,150

Foundation Grants 530 500

United Way Grants 60 60

Fee-for-Services 975 920

Contributions 170 100

Social Enterprise 100 80

Fundraising Events 50 40

Investment Income 35 35

Interest and Other 10 15

Amortisation of Defferred Contribution 12 14

Total Revenues 10,642 9,914

Expenditures

Salaries and Benefits 7,940 7,560

Rent and Building Occupancy 1,845 1,600

Office 490 440

Equipment Rental 125 120

Marketing and Communications 173 90

Amortisation of Capital Assets 24 30

Other 5 4

Excess Revenues over Expenditures 40 70

73 Op cit


Statement of Financial Position: The statement of financial position is taken at a point in time. The statement is sometimes called the “Balance Sheet”, reflecting that the statement demonstrates Assets equal (i.e., balance) the sum of Liabilities and Net Assets. Total Assets = Total Liabilities + Net Assets. The Statement of Financial position organises assets and liabilities based on how close each is to cash. Current assets and current liabilities are typically listed first, being items that are available (assets) or need to be paid (liabilities) within the coming year. Below will be long term assets and long term liabilities. These are not expected to become cash or require payment (or be otherwise used) within the next year. Ordinariliy, the organisation will have more assets than liabilities and what is left over – the net assets – are shown below the liabilities, to balance the equation, as demonstrated above. The Net Assets may be disagregated into categories including endowment assets, unrestricted assets, internally restricted assets or investment in capital assets, among possible categories.

Sample Statement of Financial Position: The following is an exmaple of a Statement of Financial Position for the same not-for-profit organisation at the December 31st current year end, with comparisons to the previous year end.

WEST AFRICA NETWORK FOR PEACEBUILDING

STATEMENT OF FINANCIAL POSITION As at December 31 of Current Year

Current Year Previous Year

Assets $000 $000

Cash and Cash Equivalents 2,370 2,300

Grants Receivable 100 65

Accounts Recievable 25 20

Prepaid Expenses 42 35

2,537 2,420

Investments 500 500

Capital Assets (Property and Equipment) 1,128 1,150

4,165 4,070

Liabilities and Net Assets

Current Liabilities

Bank Indebtedness 85 85

Accounts Payable 187 135

Current Mortgage Payable 75 75

341 295

Mortgage Payable 825 900

Other 65 40

890 940

Deffered Contributions 75 50

Deffered Contributions – Capital Assets 43 35

118 85

Net Assets

Net Assets Restricted for Endowment 170 150

Net Assets Invested in Capital Assets 205 140


Current Year Previous Year

Net Assets Internally Restricted for

Special Projects 330 315

Unrestricted Net Assets 2,105 2,145

2,810 2,750

4,165 4,070

Group Exercise:

Complete the Internal Assessment Tool provided using your organisation as a reference point. Provide evidence or justification of your answers at the comment box to mirror the internal control mechanism in your organisation. Prepare a financial statement of your organisation using Statement of Financial Position or Statement of Operations.


Internal Control describes the plans which serves as the first line of defence in safeguarding assets and preventing and detecting errors, fraud,waste, abuse and mismanagement.

Basic tips for proper internal control include the importance of segregating tasks effectively within an organisation and appropriate authorisation procdures to enhance control.

Cash management is the capacity of an organisation to ensure that financial resources are available when needed, as needed, and at a reasonable cost, and that once mobilised, these resources are protected from impairment and spent according to mission and donor purposes.

Financial Reporting consists of

» Internal financial reporting where appropriate finance staff in an organisation create financial reports and manage its financial integrity and risks.

» External financial reporting which entails the specific financial reports/request to external partners or stakeholders from non profit organisations which addresses their interests on efficient and effective use of their resources by the organisation.

» Financial statements are divided into statement of operation and statement of financial position.

Further Reading:

» United States Government Accountability Office. 2005. Financial Management: Effective Internal Control is Key to Accountability-Statement of Jeffery C. Steinhoff, Managing Director, Financial Management and Assurance before the Subcommittee on Government Management, Finance and Accountability Committee on Government Reform, House of Representative.

» Financial Management Toolkit for Recipients of EU Funds for External Actions. http://ec.europa.eu/europeaid/financial_management_toolkit/

» John Zetlow, Alan Seidner. 2007. Cash and Investment Management for Non-Profit Organisations. New Jersey.

» Gilliam Coble and Moser. Cash Management Best Practices for Non Profits. www.gcmllp.com

» Chartered Professional Accountants of Canada. 2013. A Guide to Financial Statements of Not-for-Profit Organisations. Toronto.


» Lauren J. Kotloff with Nancy Board. 2012. Building Stronger Non Profits Through Better Financial Management. New Jersey. Public/Private Ventures.

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